Taxation of intellectual property
著者
書誌事項
Taxation of intellectual property
Tolley, c2002
- タイトル別名
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Tolley's taxation of intellectual property
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注記
Includes index
内容説明・目次
内容説明
"Tolley's Taxation of Intellectual Property" considers the lifecycle of an Intellectual Property asset, from creation to disposal and looks at the tax implications, including tax planning opportunities, at each stage. Special features include case studies for each chapter, interviews with a range of Intellectual Property orientated companies operating in the UK and highlighting of commercial issues, making this unique book even more practical.
目次
"1. What is Intellectual Property?2. Overview of Taxation of Intellectual Property3. Creating Intellectual Property4. Acquiring Intellectual Property5. Enhancing Intellectual Property6. Exploiting Intellectual Property7. Disposing of Intellectual PropertyAppendix A: UK Taxation - General InformationAppendix B: Accounting Treatment of Intangible AssetsAppendix C: Accounting Treatment of Revenue Recognition and Research and DevelopmentInterviewsIndex"
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