Taxation of Intellectual Property

ISBN-13: 9781847669315 / Angielski / Miękka / 2012 / 520 str.

Anne Fairpo

Opis

This third edition provides a comprehensive analysis of intellectual property (IP) and UK taxation, set in a commercial context and designed around the lifecycle of IP assets rather than the tax rules for IP. Completely re-written, the new edition covers topics such as new content on IP transactions, IP-related businesses and business structures, and an overview of international IP taxation. The book includes a detailed section that examines UK tax law relating to IP, 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, as well as cross-references to the relevant detail in the tax sections for tax advisers. It has been fully updated to cover the UK tax law rewrite of CTA 2009 and CTA 2010, together with the patent box legislation released as part of the Finance Act 2012.

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; 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.