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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
The OECD's Nexus Approach to IP Boxes: A European Union Law Perspective
TL;DR: In this paper, the compatibility of the OECD's nexus approach, the Anglo-German joint statement proposing a modified nexus approach and the Italian IP box is analyzed, and their likeliness to prevent harmful tax competition is assessed.
Journal ArticleDOI
IPR scenario and factors for promoting IPR culture: a post-TRIPS period analysis of selected pharmaceutical firms in North India
TL;DR: In this paper, a factor analysis of variance results highlight a significant difference in performance of sole proprietorship/partnership, private limited and public limited firms vis-a-vis product innovation, process innovation, increased range of goods and services, R&D intensity, new technology adoption and adaptation.
Abuse and Economic Substance in a Digital BEPS World
TL;DR: In this article, the authors consider the key issues of abuse and economic substance in relation to the G20/OECD Base Erosion and Profit Shifting initiative, with special emphasis on Action 1 and Action 6 of the OECD Action Plan.
Journal Article
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 discussed by the authors, 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.
Posted Content
Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?
de Wilde,Maarten Floris +1 more
TL;DR: The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact as mentioned in this paper and it is time to consider a truly fundamental reform of corporate tax systems, i.e. Corporate Tax 2.0.