Intellectual Property Law and Taxation - Longman Law and Taxation Series

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.