Welcome to International Tax Review's guide to intellectual property for 2007. Tax practice is developing all the time. The main influence for this is the increasing sophistication of officials at tax authorities around the world. As they build on their knowledge about different strategies and techniques, they are pressing taxpayers to come up with more and more evidence about their transactions, and more and more justification for the approaches used. When the planning and structuring concerns intellectual property, this pressure can be intense.
December 01 2007