Taxation of Intellectual Property

Fairpo, Anne

Taxation of Intellectual Property - 4th - West Sussex, RX16 1BJ: Bloomsbury Professional, 2016. - xxvi, 526p.

978-1-78043-876-4


Introduction
Introduction to Intellectual Property
Creating Intellectual Proeprty
Research and Development allowances
Acquiring intellectual property-individuals and non-corporates
Exploding Intellectual Property
Disposing of Intellectual Property
Corporate intangibles tax rules-Introduction
Creating Intellectual Property
Research and Development expenditure
Acquisition of intellectual property by companies
Exploitation of Intellectual Property by companies
The patent box
Disposals of intellectual property by companies
Value added tax
International intellectual property tax issues and planning
Intellectual Property transactions
Structures and Businesses

347.77 / FAI

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