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Home / Simons-Taxes /IHT, trusts and estates /Part I9 Foreign element /Division I9.4 Locality (situs) of assets for IHT /Situs of business assets for IHT / I9.452 Situs of intellectual property for IHT
Commentary

I9.452 Situs of intellectual property for IHT

IHT, trusts and estates

A trademark is situated where it is registered1, and the same rule seems to apply to patents and licences to use trademarks or patents2.

If use of a trademark, licence etc, is authorised in another country, the rights of the user would appear to be located in

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Web page updated on 17 Mar 2025 15:29