Intellectual Property Law and Taxation, 7th Edition

Author: Nigel Eastaway; Richard Gallafent; Victor Dauppe; Jacquelyn Kimber
Publisher: Sweet & Maxwell U.K.
ISBN: 9781847034946
Published In: December 2008
Format: Hardback
Jurisdiction: Commonwealth, European Union, U.K. ? Disclaimer:
Countri(es) stated herein are used as 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

Principles of taxation

Intellectual property taxation

Tax planning

Specific taxation applications

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)