Intellectual property law and taxation / Nigel A Eastaway, Richard J. Gallafent, Victor A. F. Dauppe.

London : Sweet & Maxwell, 2004.

6th ed.

24517

Intellectual property -- Taxation -- Law and legislation -- Great Britain.

Intellectual property -- Great Britain.

Part I. Law: --1. Introduction

2. Patents

3. Designs

4. Trade marks

5. Copyright and design right

6. Common law protection

7. Commercial exploitation of intellectual property

8. Specific applications

Part II. Principles of taxation: --9. Individuals and partnerships

10. Companies and trusts

11. Value added tax

12. Valuation

13. Transfer pricing

14. Controlled foriegn companies

15. Research and development

Part III. Intellectual property taxation: --16. Patents

17. Trade and service marks and designs

18. Copyright

19. Know-how and show-how

20. Merchandising and endorsement

21. Corporate intangible fixed assets

Part IV. Tax planning: --22. Tax planning - general principles and non-corporate

23. Corporate tax planning

24. International tax planning

25. Stamp duty

26. Package deals

Part V. Specific taxation applications: --27. Entertainers and sportsmen

28. Franchising

29. Computer software and e-commerce

Part VI. Case studies.

Includes index.

0421846003

lx, 779 p.