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Full Description
Taxation of Intellectual Property, Fourth Edition is the most comprehensive analysis on Intellectual Property as the only volume to give commentary for both individuals and corporates with both a UK and international focus. This title provides a practical and easy-to-use structure following life-cycle of IP within a business. Anne Fairpo is a highly respected tax lawyer with a wealth of knowledge and experience in intellectual property taxation and UK-US cross-border tax planning. This title is fully updated to include Finance Act 2016 and OECD BEPS project conclusions.This specialist book examines the approach of the UK tax regime towards intellectual property.It follows step-by-step the lifecycle of an intellectual property asset, from creating and exploiting IP through to disposal. It highlights the tax considerations and planning issues, both for corporate and non-corporate clients.As well as UK taxation of IP, there is substantial coverage of international taxation of IP, where differing approaches to taxation of IP globally are examined.
Contents
Chapter 1Chapter 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 1Chapter 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 Chapter 13: The patent box Chapter 14: Disposals of intellectual property by companies Chapter 15: Value added tax Chapter 16: International intellectual property tax issues and planning Chapter 17: Intellectual property transactions Chapter 18: Structures and businesses
