The impact of international direct taxation on the economic exploitation of copyrights

The paper aims to show the influence of tax issues in the economic exploitation and management of copyrights and related rights from a legal perspective. It includes a brief description of several domestic and international taxlaw measures that have created a new framework for the economicexploitation of copyrights revealing some challenges, opportunities, advantages and disadvantages that tax strategies offer for the international exploitation of intellectual property and copyrights and the impact they have on trade and taxpolicy