Look out for the ICAEW TAXline Tax Planning book for 2013-14

Look out for the ICAEW TAXline Tax Planning book for 2013-14, with Pete’s chapter on Intellectual Property issues.  Pete covers the new rules for above the line tax credits for large companies, he reviews the Patent Box rules and updates his material from last year, and he comments on intellectual property issues in the news this year.  In this section Pete looks at the truth behind the headlines on transfer pricing for intellectual property rights, and on base erosion and profits shifting (BEPS) and explains why criticism of companies such as Google and Starbucks has been unjustified and based on ignorance of the rules of international tax.