英国 知財関連収入へは二重課税

マクドナルドの欧州本部が英国の新税制を避けてスイスへ非難したようです。
英国ではIP関連の収入に関して、海外と英国本土の二重課税ありなのだそうです。
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McDonald's to move European head office to Switzerland
US fast-food chain will relocate to Geneva to take advantage of Swiss intellectual property tax laws
Under the new UK tax rules, the earnings companies receive from their overseas subsidiaries relating to "real" economic activity involving trade in goods and services will not be taxed by the UK authorities. But income derived from intellectual property rights does not fall into this category and will be taxed by HM Revenue & Customs, even if it has already been taxed overseas.