Intellectual property law and taxation

Resource Information

The work Intellectual property law and taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Intellectual property law and taxation

Creator

• Intellectual property law and taxation
• Dauppe, V.A.F
• Eastaway, N.A
• Gallafent, R.J

Subject

• franchise
• intellectual property
• know how
• patent
• software
• sportsperson
• tax planning
• trademark
• copyright
• e-commerce
• entertainer

Language

eng

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

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction