The Resource Goodwill and taxation issues

Goodwill and taxation issues

Label
Goodwill and taxation issues
Title
Goodwill and taxation issues
Creator
Subject
Language
eng
Summary
This article considers the legal meaning of goodwill and thereafter identifies sources of goodwill such as licences, marks, and designs. The discussion of assets as sources of goodwill leads to a discussion of Div 40 and subsequently to the application of capital gains tax (CGT) to goodwill. There is detailed discussion of a number of cases on goodwill (especially Murry) including the sometimes fictional attempts made at goodwill licensing (such as in the Just Jeans case). The final part of the article considers goodwill and comparative aspects of CGT's application to know-how and show-how
Citation source
In: The tax specialist. - Sydney. - Vol. 11 (2008),
http://library.link/vocab/creatorName
Walpole, M
Language note
English
http://library.link/vocab/subjectName
  • goodwill
  • licensing
  • case law
  • capital gains tax
Label
Goodwill and taxation issues
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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