Taxation of Intellectual Property

With the new regime for taxation of intangible assets introduced in April 2002, taxation of intellectual property has undergone massive changes. This 2002 edition introduces new legislation, closely aligned to accounting practices, which means a complete overhaul of old methods. It considers the lifecycle of an intellectual property asset, from creation to disposal and looks at the tax implications, both old and new, at each stage. The book also present short interviews with businesses heavily involved in intellectual property, allowing readers an insight into how companies tackle the issues in different sectors.