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Impact of Developmental Aspirations on Taxation of Intellectual Property

其他書名	An Appraisal
出版	SSRN, 2011
URL	http://books.google.com.hk/books?id=V8PTzgEACAAJ&hl=&source=gbs_api

註釋In today's world, the thrust to development is seen not only as a policy perspective but also as a national goal. 'Intellectual property' has come out as a critical variant of technology and the growth process ensuing thereon. Consistently being cited as an impetus to economic development and growth, intellectual property (both as a concept and originator of products) has come to influence not only the needs of the changing times but also has been a significant factor in fulfilling such needs. Unsurprisingly, therefore, the legal treatment meted out to intellectual property and its promotion thereby, has been a priority item on the agenda of the policy makers.The present study seeks to identify and assimilate the provisions in tax laws of selected developing countries in an attempt to analyze the role that the aspirations to development (particularly economic development, as we shall see) play on the domestic tax systems, with particular emphasis on the tax policy for intellectual property.The chapterization is as under;1. INTRODUCTION2. SETTING THE CONTEXT IN PERSPECTIVE2.1 'Economic Development'2.2 Intellectual Property3. TAXATION, INTELLECTUAL PROPERTY AND DEVELOPMENT: EXPLORING THE NEXUS3.1 Taxation and Economic Development3.1.1 Role of tax incentives3.1.2 Problems with tax incentives3.1.3 Resolving the 'exemption dilemma' 3.2 Intellectual Property and Economic Development3.3 Intellectual Property and Taxation3.3.1 The Interaction Stages3.3.2 Tax treatment of investment stages3.3.3 Tax treatment of earning stage3.3.4 Dealing with Intellectual Property of Foreign Origin4. APPRAISING TAX SYSTEMS OF DEVELOPING COUNTRIES: THE CASE OF PEOPLE'S REPUBLIC OF CHINA AND REPUBLIC OF INDIA4.1 Explaining the selection of countries4.2 People's Republic of China4.2.1 An overview of the taxation policy4.2.2 Survey of the tax system4.3 Republic of India4.3.1 An overview of the taxation policy4.3.2 Survey of the tax system4.4 Looking back 5. CONCLUSION.