Tax Planning for Royalties

Royalties present particular and unique challenges when it comes to tax planning.
Not only do many companies own intellectual property, writing and selling both printed books and e-books online is becoming more popular.
In this guide we look at some of the key tax planning opportunities for individuals and companies receiving royalty income.
We cover everything from the tax treatment of e-book royalties to using offshore holding companies and the UK's patent box to reduce corporation tax.
Topics covered include:
UK Tax planning for e-book (and other copyright) royalties How an IP holding company works Transferring royalties to an offshore company Taking advantage of double tax treaties to reduce withholding taxes A closer look at the provisions of a double tax treaty and how they can be used to avoid tax on royalties Tax planning with the EU interest and royalties directive Why UK royalty holding companies are so attractive Using an intermediary company to reduce withholding tax Reducing Tax to 10% With The Patent Box