Some tax implications of traditional knowledge under conventional intellectual property
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Authors
Gutuza, T
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North-West University (Potchefstroom Campus), Faculty of Law
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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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]