> Is it possible that current accounting/tax law can be interpreted so that these are viewed similarly? Yes, that actually happens to be the status quo. A col

> Is it possible that current accounting/tax law can be interpreted so that these are viewed similarly? Yes, that actually happens to be the status quo. A collection of data is an intellectual property asset just like a patent, or movie rights, or your brand. If you buy a database, you will, depending on the costs, have to deprecate it over its useful lifetime. That means your tax burden in the first year will be higher than if you blew the money on the company Christmas party. That's the same as if you bought a software license, or Coca Cola Co. If you collect the data yourself, that mechanism doesn't kick in. The reason is that it's difficult to value intellectual properties' value unless they're traded, and it would allow for too much manipulation of a company's profits. Now these assets aren't taxed on an ongoing basis in the way you imply. That's because no assets are, except real estate in some jurisdictions.