Taxation of Intellectual Property

ISBN-13: 9781780438764 / Angielski / Miękka / 2016 / 552 str.

Anne Fairpo

Opis

This book is the most comprehensive analysis on Intellectual Property (IP), offering commentary for both individuals and corporates with both a UK and international focus. The book provides a practical and easy-to-use structure following the life-cycle of IP within a business. Author 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. The book is fully updated to include the UK's Finance Act 2013, Finance Act 2014 and OECD BEPS project conclusions. It examines the approach of the UK tax regime towards IP and follows step-by-step the lifecycle of an IP 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.

Spis treści

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