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Some tax implications of traditional knowledge under conventional intellectual property

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dc.contributor.author Gutuza, T
dc.date.accessioned 2011-04-01T07:57:02Z
dc.date.available 2011-04-01T07:57:02Z
dc.date.issued 2010
dc.identifier.citation Gutuza, T. 2010. Some tax implications of traditional knowledge under conventional intellectual property. Potchefstroom electronic law journal (PELJ) = Potchefstroomse elektroniese regsblad (PER), 13(4):145-157 [http://www.nwu.ac.za/p-per/index.html] en
dc.identifier.issn 1727-3781
dc.identifier.uri http://hdl.handle.net/10394/4067
dc.description.abstract The proposed incorporation of traditional intellectual property into the definition of copyright, trade-marks and designs as defined in the Copyright Act,1 the Trade Marks Act2 and the Designs Act3 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. en
dc.language.iso en en
dc.publisher North-West University (Potchefstroom Campus), Faculty of Law en
dc.subject Deductions en
dc.subject Expenses en
dc.subject Exempt income en
dc.subject Gross income en
dc.subject Income en
dc.subject Person en
dc.subject Tax consequences en
dc.subject Tax liability en
dc.title Some tax implications of traditional knowledge under conventional intellectual property en
dc.type Article en


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