Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.
How does the ‘nexus’ approach, proposed by the UK and Germany for future IP regimes, differ from the ‘transfer pricing’ approach of the UK patent box, asks Peter Denison-Pender (MMP Tax Ltd)
Jonathan Bridges (KPMG) examines the key points of the recently announced UK/German proposal for preferential IP regimes
Nigel Doran analyses the 147 page tribunal decision, which has attracted so much recent media coverage.
Fabrizio Lolliri answers a query on the transfer of a US luxury retailer’s intellectual property to a new UK office
Kate Alexander compares the intellectual property regimes in other EU member states to that of the UK’s, and analyses the potential challenges to the UK patent box regime and their impact.