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Commercializing Copyright – A Taxing Event for the Copyright Owner?

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Field Value
 
Title Commercializing Copyright – A Taxing Event for the Copyright Owner?
 
Creator Singhal, Shiv
Agrawal, Anjali
Sakthivel, M
 
Subject Copyright
Economic Rights
Commercial Exploitation
Taxation
Royalty
Income
Income Tax
GST
Service Tax
 
Description 290-300
With the ever-growing avenues to exploit copyrightable works, the copyright holders strive to exploit their copyright
and copyrightable works through various modes to maximize the economic returns on their copyright and copyrightable
works. Different methods of commercial exploitation of the copyright lead to taxable events both under direct taxes and
indirect taxes. This paper attempts to broadly discuss the provisions relating to the taxation of income generated out of the
exploitation of the economic rights of copyright holders/owners, including aspects of international taxation and GST, with
the help of recent decisions. This paper, through its analysis, helps the readers to appreciate the balance achieved by the
legislators in promoting the creation of intellectual works and revenue generation.
 
Date 2022-09-01T11:48:04Z
2022-09-01T11:48:04Z
2022-07
 
Type Article
 
Identifier 0975-1076 (Online); 0971-7544 (Print)
http://nopr.niscpr.res.in/handle/123456789/60451
https://doi.org/10.56042/jipr.v27i4.65607
 
Language en
 
Publisher NIScPR-CSIR, India
 
Source JIPR Vol.27(4) [July 2022]