An interesting article (PDF, and in Portuguese only, but cut & paste into Google Translate may be enough to get you through it) by Marcelo Siqueira on tax benefits for R&D in Brazil, from the Brazilian IP Institute.
articles
20
Nov 09
Non-Tax: Google Scholar adds legal opinions & journals
Google Scholar is getting a bit more detailed, with the ability now to search through articles, extracts from legal journals, full legal opinions/judgments, and details of patents. The emphasis is (unsurprisingly) on US legal matters but there is a reasonable amount of UK material to be found on intellectual property, as well as on tax matters.
5
Nov 09
Non-tax: report on IP securitization
Interesting report on the use of IP as an asset class for fundraising or improving corporate security generally – all this ties back to, and facilitates, efficient planning for tax purposes as well. When you have a sound IP strategy, it makes managing tax very much easier to implement consistently to support the overall business objectives.
13
Mar 09
UK: Film reliefs article
The CIOT has published a useful article on the UK tax film reliefs, particularly on qualifying as a British film, by the production accountant for Slumdog Millionaire.