Servicios Personalizados
Articulo
Indicadores
Links relacionados
- Citado por Google
- Similares en Google
Compartir
Potchefstroom Electronic Law Journal (PELJ)
versión On-line ISSN 1727-3781
Resumen
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.
Palabras clave : Deductions; expenses; exempt income; gross income; income; person; tax consequences; tax liability.