Intellectual Property Law and Taxation, 7th Edition

Name: Intellectual Property Law and Taxation, 7th Edition
Brand: Sweet & Maxwell U.K.
SKU: 9781847034946
Price: 2968.20 HKD
Availability: OutOfStock
Author: Nigel Eastaway; Richard Gallafent; Victor Dauppe; Jacquelyn Kimber
ISBN: 9781847034946

Edited by Nigel Eastaway · Richard Gallafent · Victor Dauppe · Jacquelyn Kimber

Sweet & Maxwell U.K. December 2008

Specifications

ISBN-13: 9781847034946
Publisher: Sweet & Maxwell U.K.
Publication: December 2008
Format: Hardback
Jurisdiction: Commonwealth, European Union, U.K. ? Countri(es) for reference only

Details

Uniquely examining IP law, then tax law, and putting the two into context, Intellectual Property Law and Taxation:

Provides clear guidance to the taxation of intellectual property and most importantly, the minimisation of tax liabilities
Sets out the principles of intellectual property law, making it clear for non-IP specialists
Explains the principles of taxation in the UK, and looks at tax planning in general and for specific areas such as entertainers, franchising and computer software
Provides in-depth explanations of the differing taxation rules for patents, trade and service marks, designs and copyright so that nothing is overlooked
Features a set of case studies showing how the principles work in practice
Covers the impact of all recent legislation, including the Income Tax Act 2007, ensuring that you are aware of all the changes and their implications in practice

Law

Patents
Designs
Trade marks
Copyright and design right
Common law protection
Commercial exploitation of intellectual property
Specific applications

Principles of taxation

Individuals and partnerships
Companies and trusts
Value added tax
Valuation
Transfer pricing
Controlled foreign companies
Research and development

Intellectual property taxation

Patents
Trade and service marks and designs
Copyright
Know-how and show-how
Merchandising and endorsement
Corporate intangible fixed assets

Tax planning

Tax planning - general principles and non-corporates
Corporate tax planning
Stamp duty
Package deals

Specific taxation applications

Entertainers and sportsmen
Franchising
Computer software

Case studies

Appendices

Treaty of the European Community European Union Interest and Royalties
Extracts from US Intercompany Transfer Pricing Regulations under Section 482 (July 8, 1994)