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QLLM162 Intellectual Property Taxation (Sem 2)

Module Description

This module is designed to provide intellectual property law students with an understanding of the tax ramifications of owning intellectual property and tax law students with an insight into intellectual property law and a greater knowledge of this important area of taxation.

The module will examine the taxation of intellectual property from an international perspective, whilst also providing an overview of domestic tax law treatment, with a particular focus on jurisdictions such as the United Kingdom, the United States and China. It will examine the tax implications of the creation and acquisition of intellectual property, the use of third party and connected party intellectual property, tax incentives and tax competition, inbound and outbound transfers of intellectual property, and transfer pricing and anti-avoidance rules in the intellectual property context. It will also consider the indirect taxation of intellectual property.

Those interested in this module should also consider taking QLLM195 Transfer Pricing, as transfer pricing issues figure prominently in the taxation of intellectual property.

Applicable Groupings

Mode of Assessment

2.15 hour written examination paper

Credits

22.5 Credits

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