Some tax implications of traditional knowledge under conventional Intellectual Property

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dc.contributor.authorGutuza, Tracy Lee
dc.date.accessioned2016-10-20T09:46:32Z
dc.date.available2016-10-20T09:46:32Z
dc.date.issued2010
dc.date.updated2016-10-20T09:45:15Z
dc.description.abstractThe 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.
dc.identifier.apacitation 2010. <i>Some tax implications of traditional knowledge under conventional Intellectual Property.</i> http://hdl.handle.net/11427/22226en_ZA
dc.identifier.chicagocitation. 2010. <i>Some tax implications of traditional knowledge under conventional Intellectual Property.</i> http://hdl.handle.net/11427/22226en_ZA
dc.identifier.citationGutuza, T. (2010). Some tax implications of traditional knowledge under conventional intellectual property. PER: Potchefstroomse Elektroniese Regsblad, 13(4), 145-157.
dc.identifier.ris TY - AU - Gutuza, Tracy Lee AB - 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. DA - 2010 DB - OpenUCT DP - University of Cape Town J1 - Potchefstroomse Elektroniese Regsblad/ Potchefstroom Electronic Law Journal LK - https://open.uct.ac.za PB - University of Cape Town PY - 2010 T1 - Some tax implications of traditional knowledge under conventional Intellectual Property TI - Some tax implications of traditional knowledge under conventional Intellectual Property UR - http://hdl.handle.net/11427/22226 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/22226
dc.identifier.vancouvercitation. 2010. <i>Some tax implications of traditional knowledge under conventional Intellectual Property.</i> http://hdl.handle.net/11427/22226en_ZA
dc.language.isoeng
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.sourcePotchefstroomse Elektroniese Regsblad/ Potchefstroom Electronic Law Journal
dc.source.urihttp://www.nwu.ac.za/p-per/home-1
dc.subject.otherIntellectual property
dc.subject.otherCommercial Law
dc.subject.otherIncome Tax
dc.subject.otherTraditional Knowledge
dc.titleSome tax implications of traditional knowledge under conventional Intellectual Property
dc.typeOther
uct.type.filetypeText
uct.type.filetypeImage
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