Description
Bloomsbury Publishing PLC Taxation of Intellectual Property by Anne Fairpo
This specialist book examines the approach of the UK tax regime towards intellectual property. It provides a practical and easy to use structure following 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 and covers both UK and international issues.This new edition takes into account changes resulting from the EU investigation into patent box schemes throughout Europe includes current legislation relating to R&D expenditure credit for large companies and is fully up to date with commentary relating to the OECD BEPS project conclusions.