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Taxing the Trade of the Trade Mark

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Field Value
 
Title Taxing the Trade of the Trade Mark
 
Creator Singhal, Shiv
Agrawal, Anjali
Sakthivel, M
 
Subject Trade mark
Economic Rights
Commercial Exploitation
Taxation
Royalty
Income Tax
GST
 
Description 367-378
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.
 
Date 2022-09-29T06:49:24Z
2022-09-29T06:49:24Z
2022-09
 
Type Article
 
Identifier 0975-1076 (Online); 0971-7544 (Print)
http://nopr.niscpr.res.in/handle/123456789/60561
https://doi.org/10.56042/jipr.v27i5.66265
 
Language en
 
Publisher NIScPR-CSIR,India
 
Source JIPR Vol.27(5) [September 2022]