In general, licensing agreements are considered to be a supply of services and are subject to VAT in many jurisdictions. The specific VAT treatment may vary depending on the nature of the license and the laws of the country in which the transaction is taking place. It is advisable to consult with a tax advisor to determine the VAT implications of a particular licensing agreement.
sub-licensing agreements
David M. Epstein has written: 'Proving and Pricing Construction Claims' 'Eckstrom's licensing in foreign and domestic operations' -- subject(s): Foreign licensing agreements, Forms, License agreements
Alfred Wolf has written: 'Der internationale technisch-industrielle Lizenzaustausch' -- subject(s): Commerce, Foreign licensing agreements 'Analyse und Beurteilung der Patent- und Lizenzbilanz der Bundesrepublik Deutschland' -- subject(s): Commerce, Foreign licensing agreements
Denis Allan Daniel has written: 'Licensing in Brazil' -- subject(s): License agreements
Yes.
Christoph Rohe has written: 'Technologietransfer durch Industrielizenzen' -- subject(s): Foreign licensing agreements, Patent licenses
Enid Baird Lovell has written: 'Researching foreign markets' 'The changing role of the international executive' 'Appraising foreign licensing performance' -- subject(s): Corporations, American, Foreign licensing agreements, American Corporations
Patricia Brennan has written: 'Licensing electronic resources' -- subject(s): Libraries and electronic publishing, License agreements, Copyright, Electronic information resources
You may have to take a licensing test in the new state. Some may have reciprocal agreements for licensing.
K. D. N. Singh has written: 'Guidelines for the acquisition of foreign technology in developing countries, with special reference to technology license agreements' -- subject(s): Export controls, Foreign licensing agreements, Technology transfer
Yes - if the transfer is between two British clubs it is subject to VAT just as any other goods or services are subject to taxation.
John W. Morehead has written: 'Finding and licensing new products & technology from the U.S.A' -- subject(s): Handbooks, manuals, License agreements, New products, Technological innovations