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In the last ten years, the number of UK franchising operations has increased threefold and it is essential that full consideration is given to the franchise agreement and to the tax issues involved. Tax issues need to be remembered as the company expands, and this is especially true when overseas expansion is under consideration.
This title examines the tax planning considerations of franchising operations from the perspective of both the franchisor and franchisee. It includes worked examples in order to demonstrate the ways in which savings can be made. The book examines typical situations, such as dealing with an overseas franchisor, setting up a franchise overseas and advertising.
This text should be of interest to accountants across the range of practices, corporate tax departments of city law firms, tax managers/finance directors in franchise companies and smaller law firms advising new businesses.