The taxation of profits arising from the exploitation of intellectual property (IP) has been the subject of much recent debate in the international tax community. This in part reflects the increasing importance and value attached to such assets and their relative mobility. The debate tends to be centred on how IP-related profits are allocated and taxed across the various interested jurisdictions. However, an IP lawyer should be aware that there are many other tax issues to consider; for example, withholding tax on royalties, VAT, sales taxes and stamp duties and other similar registration duties.
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