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