Propiedad intelectual en la mira de la política comercial y tributaria

E. Buitrago Diaz

Propiedad intelectual en la mira de la política comercial y tributaria

Research output: Book/Report › Book › Academic

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
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

1 Article

Royalties taxation and economic globalisation. A comparative view of the double taxation treaty policy in the USA, the European and the Andean Community
Buitrago Diaz, E., 2005, In: Financial and Economic Law Review. 2, p. 21-46
Research output: Contribution to journal › Article › Academic › peer-review

Cite this

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AB - 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.

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ER -

Propiedad intelectual en la mira de la política comercial y tributaria

Abstract

Research output

Royalties taxation and economic globalisation. A comparative view of the double taxation treaty policy in the USA, the European and the Andean Community

Cite this