Anne Fairpo starts our series on the taxation of intellectual property, commencing with creating intellectual property
Anne Fairpo starts our series on the taxation of intellectual property commencing with creating intellectual property
Historically the tax treatment of intellectual property expenditure and receipts has been developed through a combination of case law and legislation — the result has been a confusion of very different treatments of different types of intellectual property and many gaps which are filled by the general rules relating to expenditure and receipts generally.
Business has been changing over the past few decades with the rate of change accelerating; intangible assets including intellectual property have become increasingly valuable to almost every business either:
● directly as in the case...
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Anne Fairpo starts our series on the taxation of intellectual property, commencing with creating intellectual property
Anne Fairpo starts our series on the taxation of intellectual property commencing with creating intellectual property
Historically the tax treatment of intellectual property expenditure and receipts has been developed through a combination of case law and legislation — the result has been a confusion of very different treatments of different types of intellectual property and many gaps which are filled by the general rules relating to expenditure and receipts generally.
Business has been changing over the past few decades with the rate of change accelerating; intangible assets including intellectual property have become increasingly valuable to almost every business either:
● directly as in the case...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
