Taxation of intellectual property: the new regime for companies

Goddard, Robert (2002). Taxation of intellectual property: the new regime for companies. Intellectual Property and Information Technology Law, 7 (4), pp. 2-5.

Abstract

Central aspects of new regime for taxation of intangible assets introduced by FA 2002 which seeks to align tax treatment with accounting treatment of intellectual property

Divisions: Aston Business School > Law
Aston Business School > Law Research Group
Uncontrolled Keywords: corporation tax,intellectual property
Published Date: 2002

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