SciELO - Scientific Electronic Library Online

 
vol.13 issue4Towards a clearer definition and understanding of "indigenous community" for the purposes of the intellectual property laws amendment bill, 2010: an exploration of the concepts "indigenous" and "traditional"Protecting traditional knowledge: does secrecy offer a solution? author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand

Article

Indicators

    Related links

    • On index processCited by Google
    • On index processSimilars in Google

    Bookmark

    PER: Potchefstroomse Elektroniese Regsblad

    On-line version ISSN 1727-3781

    Abstract

    GUTUZA, T. Some tax implications of traditional knowledge under conventional intellectual property. PER [online]. 2010, vol.13, n.4, pp. 145-157. ISSN 1727-3781.

    The proposed incorporation of traditional intellectual property into the definition of copyright, trade-marks and designs as defined in the Copyright Act, the Trade Marks Act and the Designs Act 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.

    Keywords : Deductions; expenses; exempt income; gross income; income; person; tax consequences; tax liability.

            · text in English     · pdf in English