THE TERM ?ROYALTY? IN TAX LAW: TO THE PROBLEM OF DEFINITION

Journal: LAW AND INNOVATIONS (Vol.1, No. 2)

Publication Date: 2012-05-16

Authors : Boiko D.V.;

Page : 53-57

Keywords : royalty; tax law; intellectual property;

Source : Download Find it from : Google Scholar

Abstract

The article is devoted to the legislative definition of the royalty category in tax law and its harmonization with the law of intellectual property. The shortcomings of the existing definition are specified and proposed a new edition of it.

Main Menu

Searching By

PARTNERS

THE TERM ?ROYALTY? IN TAX LAW: TO THE PROBLEM OF DEFINITION

Abstract

Advertisement