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Vol 22 No 2 Feb/March 2017

Book of the Month

Cover of Spencer Bower: Reliance-Based Estoppel

Spencer Bower: Reliance-Based Estoppel

Price: £215.00

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Taxation of Intellectual Property 4th ed


ISBN13: 9781780438764
Previous Edition ISBN: 9781847669315
Published: December 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £130.00



In stock.

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.

Subjects:
Intellectual Property Law
Contents:
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
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