Taxation of intellectual property: the new regime for companies

Robert Goddard

Taxation of intellectual property: the new regime for companies

Research output: Contribution to journal › Article

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

Original language	English
Pages (from-to)	2-5
Number of pages	3
Journal	Intellectual Property and Information Technology Law
Volume	7
Issue number	4
Publication status	Published - 2002

Keywords

corporation tax
intellectual property

Cite this

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title = "Taxation of intellectual property: the new regime for companies",

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",

keywords = "corporation tax, intellectual property",

author = "Robert Goddard",

year = "2002",

language = "English",

volume = "7",

pages = "2--5",

journal = "Intellectual Property and Information Technology Law",

issn = "1534-3618",

number = "4",

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AB - 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

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KW - intellectual property

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EP - 5

JO - Intellectual Property and Information Technology Law

JF - Intellectual Property and Information Technology Law

IS - 4

ER -

Taxation of intellectual property: the new regime for companies

Abstract

Keywords

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