Record Details

Taxing the Trade of the Trade Mark

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Field Value
 
Authentication Code dc
 
Title Statement Taxing the Trade of the Trade Mark
 
Added Entry - Uncontrolled Name Singhal, Shiv
Agrawal, Anjali
M, Sakthivel
 
Uncontrolled Index Term Trade mark; Economic Rights; Commercial Exploitation; Taxation; Royalty; Income Tax; GST
 
Summary, etc. Trade marks generate recognition to businesses by providing and protecting their distinctive features, among others, in a competitive market. Trade marks, being intangible property, can be transferred to third parties by various modes like assignment/ transmission/license. Since, trade marks have the potential to be commercially exploited and thereby attract tax (direct and/or indirect) on its commercial exploitation. This paper highlights the various modes through which trade marks can be commercialised and the implication under both direct and indirect taxation of such commercialisation. The paper also discusses recent issues with respect to the taxation of the income generated from the transfer of trade marks.
 
Publication, Distribution, Etc. Journal of Intellectual Property Rights (JIPR)
2022-09-21 15:56:27
 
Electronic Location and Access application/pdf
http://op.niscair.res.in/index.php/JIPR/article/view/66265
 
Data Source Entry Journal of Intellectual Property Rights (JIPR); ##issue.vol## 27, ##issue.no## 5 (2022): Journal of Intellectual Property Rights
 
Language Note en