Intellectual Property Law and Taxation
Sweet & Maxwell (Verlag)
978-0-85121-322-4 (ISBN)
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Intellectual property law and taxation have been the subject of very considerable development. Against this background, the authors of this new edition consider the individual areas of patents, designs, trade marks, service marks, copyright, design right and the various rights which are given common law protections. They examine how these various areas interact and overlap. Addressed to those who wish to use intellectual property law and taxation for legitimate ends, it provides a set of ground rules which may be used by the skilled operator to his advantage. In particular, the text analyzes the main changes since the previous edition in 1984, especially the Patents, Designs and Marks Act 1986 and the Copyright, Designs & Patents Act 1988. It examines a series of cases and implications on strategic tax planning and covers franchising, music and film royalties. A clear illustration of how intellectual property law and taxation interact is provided and throughout it contains worked examples, tax tables and Inland Revenue publications plus examples of agreements used in possible situations which might serve as a guideline for practitioners.
Extracts from relevant statutes and comparisons with overseas law are also given. It is designed for intellectual property lawyers, tax lawyers, accountants, tax specialists, financiers specializing in commercial areas, and patent agents.
Part 1 Law: patents; designs trade marks; copyright and design right; common law protection. Part 2 Taxation: patents; trade and service marks and designs; copyrights; entertainers; know-how and show-how; merchandising and endorsement; package deals; tax planning. Part 3 Case studies: Peter Roberts, author; Andrew Rankin, inventor; Plymouth Sound, entertainers, M.Roy Saunders; Albert Potcher, bricklayer extraordinary. Appendices: precedents; Copyright, Designs and Patents Act 1988; Patents Act 1977; Treaty of Rome 1960; patents and income tax - leaflet 490; IR pamphlet 46Q - return to payments to entertainers, etc; extra-statutory concessions; statements of practice; US internal revenue service - "lend-a-star" rulings; the Income and Corporation Taxes Act 1988; the income tax (entertainers and sportsmen) regulations - 1987 (SI No 530); the double taxation relief (taxes on income) (general) - regulations 1970 (SI No 488); withholding tax on royalties paid to a Netherlands resident; withholding taxes - "patent royalties" payable to non-resident companies.
| Reihe/Serie | Law & tax |
|---|---|
| Zusatzinfo | b&w diagrams |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 168 x 240 mm |
| Gewicht | 536 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Wirtschaftsrecht ► Urheberrecht | |
| ISBN-10 | 0-85121-322-7 / 0851213227 |
| ISBN-13 | 978-0-85121-322-4 / 9780851213224 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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