UK intangibles guide
December 16, 2011
By Danny Beeton, Murray Clayson and Michael Blau of Freshfields Bruckhaus Deringer
HM Revenue & Customs (HMRC) recognises in its internal guidance that “business is not just concerned with the sale of tangible goods...The sale or exploitation of intangible property is equally important” and that “questions of intangible property are perhaps the most complex in transfer pricing”.
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