The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note outlines some tax considerations in relation to international intellectual property planning. The objective of intellectual property planning is usually to minimise tax on royalty income, eg by holding the intellectual property in a group company which is not resident in the UK.
In addition to tax matters, practical matters must also be considered such as where intellectual property is legally registered.
Royalties may be subject to a low rate of tax in a number of countries, including:
These rates may be subject to conditions. For example, the special rate of tax in Belgium only applies to income from
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