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Published on 10 Oct 2006
| Took place at Stamford Plaza Adelaide
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.
Intangibles: tax tips and traps
Sean VAN DER LINDEN
Topics covered in this paper include:
intangibles identification and categorisation
intangibles and “goodwill”, including distinguishing “goodwill” from more specific forms of Intellectual Property
major taxation attributes of Intangibles, including:
CGT and small business concessions
R & D
key tax issues associated with managing Intangible taxation treatments including:
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