This professional guide provides a background to the combination of intellectual property law and taxation. It deals with the law, then the tax and puts the two in context together, followed by tax planning and taxation applications.
Note
Revised edition of: Intellectual property law and taxation / Nigel A. Eastaway, Richard J. Gallafent, Victor A.F. Dauppe. 6th ed. c2004.
Formatted Contents Note
1. Introduction; 2. Patents; 3. Designs; 4. Trade marks; 5. Copyright and design right; 6. Common law protection; 7. Commercial exploitation of intellectual property; 8. Specific applications; 9. Individuals and partnerships; 10. Companies and trusts; 11. Value added tax; 12. Valuation; 13. Transfer pricing; 14. Controlled foreign companies; 15. Research and development; 16. Patents; 17. Trade and service marks and designs; 18. Copyright; 19. Know-how and show-how; 20. Merchandising and endorsement; 21. Corporate intangible fixed assets; 22. Tax planning-general principles and non-corporates; 23. Corporate tax planning; 24. International tax planning; 25. Stamp duty; 26. Package deals; 27. Entertainers and sportsmen; 28. Franchising; 29. Computer software and e-commerce.
Pt. 1. Law pt. 2. Principles of taxation pt. 3. Intellectual property taxation pt. 4. Tax planning pt. 5. Specific taxation applications pt. 6. Case studies.