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Study On The Determination Of Income Derived From Intellectual Property Trade

Posted on:2015-06-02Degree:MasterType:Thesis
Country:ChinaCandidate:W J WuFull Text:PDF
GTID:2296330434454012Subject:Law
Abstract/Summary:PDF Full Text Request
Abstract:Under the era of knowledge economy, there is an increasingly number of intellectual property trade with different forms, which challenges the current income tax system. Intellectual property trade can be divided into three kinds:intellectual property outright sale, intellectual property licensing and technology service. According to Scheduled income tax, the income derived from intellectual property trade can be divided into several kinds, including technical service fee, royalty payment, property transferring income and so on. However, in the real life, it is not easy to identify the type of income from intellectual property trade with the absence of criterion for judgment. After undergoing development for quite a long time, income tax system of intellectual property is entering a mature period in American, as well as in Taiwan. American income tax system focus on analysis of types of intellectual property trade, which gives good experience for the legal construction of our income tax system. Our income tax system shows an uncertain attitude toward the question whether intellectual property can be sold or licensed as other property trade. There should be a clear criterion for judgment in intellectual property trade. Intellectual property outright sale is to transfer all rights or an indivisible right to buyer; Intellectual property licensing is to license buyer the right to use; technology service is to help buyer solve problem during process of production and management.
Keywords/Search Tags:income tax, intellectual property trade, tax legal, determine
PDF Full Text Request
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