An important issue deserving scholarly attention concerns the proper role of the federal tax system in achieving intellectual property law\u27s innovation objectives. The article traces the historic development of the specific tax rules governing intellectual property, identifies present areas of policy dissonance in the intersection of intellectual property and taxation, and calls for an appropriate legal framework for future intellectual property tax legislation
This article explores whether exceptions from Asset-capitalization and rational tax depreciation rat...
Taxation of Intellectual Property and Technology fully integrates the latest legislative, administra...
Intellectual property law is one of the fastest growing fields of law worldwide. This unprecedented,...
An important issue deserving scholarly attention concerns the proper role of the federal tax system ...
This article evaluates the Current US income tax regime governing intellectual property by focusing ...
The tax treatment of intellectual property receives surprisingly little attention despite intellectu...
The interdisciplinarity of intellectual property and taxation poses many challenges to the disparate...
Creative activity in the scientific, technical, literary, musical and artistic fields is encouraged ...
This article criticizes the standard approach to intellectual property rights (IPRs), interpreted as...
Because of the importance of technological innovation to economic growth, nations strive to stimulat...
Patents, copyrights, trademarks and related interests are known as intellectual property (IP). It ha...
Tax is one of the sources of funds for the State to be able to provide public goods. Tax policy has ...
T he traditional focus of economic analysis of intellectual property has beenon reconciling incentiv...
Intellectual property law is territorial in nature. That is why intellectual property assets have al...
This piece reviews Economic and Legal Dimensions, which presents a pragmatic economic theory about t...
This article explores whether exceptions from Asset-capitalization and rational tax depreciation rat...
Taxation of Intellectual Property and Technology fully integrates the latest legislative, administra...
Intellectual property law is one of the fastest growing fields of law worldwide. This unprecedented,...
An important issue deserving scholarly attention concerns the proper role of the federal tax system ...
This article evaluates the Current US income tax regime governing intellectual property by focusing ...
The tax treatment of intellectual property receives surprisingly little attention despite intellectu...
The interdisciplinarity of intellectual property and taxation poses many challenges to the disparate...
Creative activity in the scientific, technical, literary, musical and artistic fields is encouraged ...
This article criticizes the standard approach to intellectual property rights (IPRs), interpreted as...
Because of the importance of technological innovation to economic growth, nations strive to stimulat...
Patents, copyrights, trademarks and related interests are known as intellectual property (IP). It ha...
Tax is one of the sources of funds for the State to be able to provide public goods. Tax policy has ...
T he traditional focus of economic analysis of intellectual property has beenon reconciling incentiv...
Intellectual property law is territorial in nature. That is why intellectual property assets have al...
This piece reviews Economic and Legal Dimensions, which presents a pragmatic economic theory about t...
This article explores whether exceptions from Asset-capitalization and rational tax depreciation rat...
Taxation of Intellectual Property and Technology fully integrates the latest legislative, administra...
Intellectual property law is one of the fastest growing fields of law worldwide. This unprecedented,...