Intellectual property law and taxation

Resource Information

The item Intellectual property law and taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: After an introduction into the law of patents, designs, trade marks, copyright and design right, common law protection, commercial exploitation of intellectual property and specific applications (biotechnology, computers, broadcasting, film, franchising), the principles of taxation in the UK are covered. Next each type of intellectual property is discussed from the tax point of view. Then tax planning as it applies to intellectual property is covered. Subsequently specific taxation applications are discussed (entertainers and sportsmen, franchising, computer software and e-commerce). Concludes with case studies

Work

Contents

Includes table of cases, table of statutes, table of European provisions and international treaties and index

Summary: After an introduction into the law of patents, designs, trade marks, copyright and design right, common law protection, commercial exploitation of intellectual property and specific applications (biotechnology, computers, broadcasting, film, franchising), the principles of taxation in the UK are covered. Next each type of intellectual property is discussed from the tax point of view. Then tax planning as it applies to intellectual property is covered. Subsequently specific taxation applications are discussed (entertainers and sportsmen, franchising, computer software and e-commerce). Concludes with case studies