body: When a US company transfers ownership for a pending patent application via an assignment to a company outside the US, say for 1 Dollar, are there any tax implications to worry about?
  
  
  As for the 1 Dollar, I suppose at the pending stage, the argument can be made that the patent application has no substantial value yet and is potentially worthless (and potentially rejected).
  
  
  
title: Tax implications when assigning a patent application to a non-US company?