Abstract
This publication refers to two cross agendas: trade and tax on intellectual property. The protection of intellectual property rights has been strengthened after the entry into force of the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS, 1994). At the same time, tax policy on the creation and transfer of IP has important consequences for developed and developing countries. The study focus on developing countries.
Original language | Spanish |
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Place of Publication | Bogota |
Publisher | Lecciones de Derecho Tributario Inspiradas por un Maestro: Liber Amicorum en homenaje a don Eusebio González García |
ISBN (Print) | 978-958-738-098-9 |
Publication status | Published - 1 Jan 2010 |
Externally published | Yes |