Intangibles are an increasingly common part of modern business and yet the tax implications of intangibles can be fraught with difficulty for clients and their advisors. The spectrum of intangibles (ranging from goodwill, brands, licences, copyright, trade marks to other forms of IP) often involves many inter-related and overlapping areas of taxation. Having the practical ability to understand the key types of Intangibles and their likely taxation implications is critical to achieving the best possible taxation outcome under varying circumstances.
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