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Digitalization, IPRs and tax innovation
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The emerging globalization policies are underlining the key importance of international and supranational regulations and standards as mentioned in this paper, and digitalization has reframed the free circulation of intangible a...Abstract:
The emerging globalization policies are underlining the key importance of international and supranational regulations and standards. Digitalization has reframed the free circulation of intangible a...read more
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The impact of digitalisation on tax revenue in the fourth industrial revolution : a systematised review
TL;DR: The impact of DIGITALISATON on TAX REVENUE in the FOURTH INDUSTRIAL REVOLUTION: A SystemATISED REVIEW is described in this article.
Journal ArticleDOI
The clarification and application of the Numerus Clausus Principle of IP Rights in China
Yong Beom Cho,Fangxin Chen +1 more
TL;DR: In this article , the Numerus Clausus Principle is adhered to in IP Rights (IPRs) Law determining whether judges have the discretion to explain the rights that have not been legislated in a case.
References
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Journal ArticleDOI
Some Reflections on the OECD and the Sources of International Tax Principles
TL;DR: The article of Hugh J. Ault is the revised text of a lecture held on May 2, 2013, at the Max Planck Institute for Tax Law and Public Finance as mentioned in this paper.
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The G20 and the “Base Erosion and Profit Shifting (BEPS) Project”
TL;DR: A survey and analysis of the efforts to reform the rules on international corporate taxation under the project on base erosion and profit shifting (BEPS) was provided in this article, which was launched in 2012 by the Organisation for Economic Cooperation and Development (OECD), and supported in 2013 by the G20 world leaders, adding participation in the work by non-OECD G20 countries, and subsequently some developing countries.
Some Reflections on the OECD and the Sources of International Tax Principles
TL;DR: The article of Hugh J. Ault is the revised text of a lecture held on May 2, 2013, at the Max Planck Institute for Tax Law and Public Finance.
Posted Content
Five Decades of Intellectual Property and Global Development
TL;DR: The 2016-2017 biennium marks the historical milestones of several major pro-development initiatives relating to intellectual property law and policy as mentioned in this paper, including the Intellectual Property Conference of Stockholm in 1967, the adoption of the Declaration on the Right to Development (UNDRD) in 1986 and the establishment of the WIPO Development Agenda in 2007.