Some tax implications of traditional knowledge under conventional Intellectual Property

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2010

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Potchefstroomse Elektroniese Regsblad/ Potchefstroom Electronic Law Journal

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University of Cape Town

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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.
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