The proposed incorporation of traditional intellectual property into the definition of copyright, trade-marks and designs as defined in the Copyright Act,1 the Trade Marks Act2 and the Designs Act3 may affect the income tax liability of parties where traditional knowledge is the object of such a transaction. The aim of this contribution is to consider the potential income tax consequences of this incorporation for those receiving income and incurring expenditure in relation to the use or disposal of traditional knowledge
Should intellectual property provide a means for strengthening the range of incentives that local co...
In order to determine the extent to which intellectual property rights should enjoy protection under...
Trade marks generate recognition to businesses by providing and protecting their distinctive feature...
The proposed incorporation of traditional intellectual property into the definition of copyri...
The proposed incorporation of traditional intellectual property into the definition of copyright, tr...
Taxpayers who use intellectual property (such as patents and trademarks) in their trade in the produ...
The discussion of Traditional Knowledge as a subject of intellectual property protection continues t...
Creative activity in the scientific, technical, literary, musical and artistic fields is encouraged ...
An important issue deserving scholarly attention concerns the proper role of the federal tax system ...
The value of Traditional Knowledge (TK) as belonging to the cultural heritage of mankind has been of...
For the past several decades, there has been a push to provide some sort of right akin to an intelle...
“Traditional Knowledge” refers to the sum totals of all inventions, developments and innovations tha...
The author presented an early draft of this paper at the March, 2009 Conference on Traditional Know...
Taxation of Intellectual Property and Technology fully integrates the latest legislative, administra...
The concept of intellectual property and the protections granted under intellectual property law in ...
Should intellectual property provide a means for strengthening the range of incentives that local co...
In order to determine the extent to which intellectual property rights should enjoy protection under...
Trade marks generate recognition to businesses by providing and protecting their distinctive feature...
The proposed incorporation of traditional intellectual property into the definition of copyri...
The proposed incorporation of traditional intellectual property into the definition of copyright, tr...
Taxpayers who use intellectual property (such as patents and trademarks) in their trade in the produ...
The discussion of Traditional Knowledge as a subject of intellectual property protection continues t...
Creative activity in the scientific, technical, literary, musical and artistic fields is encouraged ...
An important issue deserving scholarly attention concerns the proper role of the federal tax system ...
The value of Traditional Knowledge (TK) as belonging to the cultural heritage of mankind has been of...
For the past several decades, there has been a push to provide some sort of right akin to an intelle...
“Traditional Knowledge” refers to the sum totals of all inventions, developments and innovations tha...
The author presented an early draft of this paper at the March, 2009 Conference on Traditional Know...
Taxation of Intellectual Property and Technology fully integrates the latest legislative, administra...
The concept of intellectual property and the protections granted under intellectual property law in ...
Should intellectual property provide a means for strengthening the range of incentives that local co...
In order to determine the extent to which intellectual property rights should enjoy protection under...
Trade marks generate recognition to businesses by providing and protecting their distinctive feature...