Taxation of Intellectual Property 4th Edition

Name: Taxation of Intellectual Property 4th Edition
Brand: Bloomsbury Professional (formerly Tottel Publishing)
SKU: 9781780438764
Availability: InStock
Author: Anne Fairpo
ISBN: 9781780438764

By Anne Fairpo

Bloomsbury Professional (formerly Tottel Publishing) December 2016

Specifications

ISBN-13: 9781780438764
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
Publication: December 2016
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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Taxation of Intellectual Property, 4th ed provides a comprehensive analysis of intellectual property and UK taxation, set in a commercial context and designed around the lifecycle of intellectual property assets rather than the tax rules for intellectual property.

This new edition contains a detailed section covering UK tax law relating to intellectual property, covering corporation tax, income tax and capital gains tax. The sections on transactions and structures are designed to provide an overview of the tax implications relating to such transactions and structures for IP advisers. They also provide cross-references to the relevant detail in the tax sections for tax advisers.

Taxation of Intellectual Property, 4th ed has been fully updated to cover the R&D Expenditure Credit, the changes to the patent box and UK withholding taxes, as well as updates reflecting the OECD Base Erosion and Profit-Shifting Framework.

Chapter 1: Introduction

Chapter 2: Introduction to intellectual property

Chapter 3: Creating intellectual property

Chapter 4: Research and development allowances

Chapter 5: Acquiring intellectual property-individuals and non-corporates

Chapter 6: Exploiting intellectual property

Chapter 7: Disposing of intellectual property 1

Chapter 8: Corporate intangibles tax rules-introduction

Chapter 9: Creating intellectual property

Chapter 10: Research and development expenditure

Chapter 11: Acquisition of intellectual property by companies

Chapter 12: Exploitation of intellectual property by companies