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Intellectual Property Law and Taxation
Nigel A. Eastaway
Richard J. Gallafent
Victor A. F. Dauppe
出版
Sweet & Maxwell
, 2004
主題
Business & Economics / Taxation / General
Law / General
Law / Administrative Law & Regulatory Practice
Law / Intellectual Property / General
ISBN
0421846003
9780421846005
URL
http://books.google.com.hk/books?id=PL777NKPMmQC&hl=&source=gbs_api
註釋
There have been notable recent changes to tax rules where intellectual property is concerned, especially under the Finance Act 2002 and 2003. The new edition of this popular title - the authority on IP and tax law for the last 20 years - has been designed to fulfil the demand for explanation and analysis of these issues. The work enables tax practitioners to advise on IP matters effectively and knowledgably, and also helps IP practitioners needing advice and analysis of tax matters. Combines the legal and tax issues in a user-friendly way. Substantially revised and updated since the last edition. Includes updated coverage of general income tax and corporation tax, intellectual property law and valuation. Includes three new chapters on research & development, intangible fixed assets and e-commerce. Discusses the relevant considerations under the Finance Act 2002.