Andere Kunden interessierten sich auch für
![Tax Reform in Developing Countries]( "Tax Reform in Developing Countries")
Tax Reform in Developing Countries141,99 €![The Theory and Practice of Tax Reform in Developing Countries]( "The Theory and Practice of Tax Reform in Developing Countries")
The Theory and Practice of Tax Reform in Developing Countries120,99 €![TAXING POLLUTION]( "TAXING POLLUTION")
TAXING POLLUTION32,99 €![Tax evasion as a crime, a study of perception in selected countries]( "Tax evasion as a crime, a study of perception in selected countries")
Tax evasion as a crime, a study of perception in selected countries18,99 €![Beneficial Owner Concept in Civil Law Countries of Sweden and Denmark]( "Beneficial Owner Concept in Civil Law Countries of Sweden and Denmark")
Beneficial Owner Concept in Civil Law Countries of Sweden and Denmark26,99 €![Roadmap of African Countries in Tackling Corruption Practices]( "Roadmap of African Countries in Tackling Corruption Practices")
Roadmap of African Countries in Tackling Corruption Practices46,99 €![Intra-EU trade and chain transactions under EU VAT]( "Intra-EU trade and chain transactions under EU VAT")
Intra-EU trade and chain transactions under EU VAT26,99 €
Strengthening the protection measures of Intellectual Property Rights (IPR) in compliance with the TRIPS agreement creates a need for an appropriate tax treatment of IPR by developing countries. This need is important to stimulate locally developed IPR and protect the tax revenue arising from IPR transactions. This book examines the tax treatment of IPR in Egypt and India with refernce to pharmaceutical industry. The book employs a mixed research approach consisting of legal reasoning and economic analysis.The book identifies the role of withholding tax and transfer pricing measures in protecting the tax base related to IPR. These work as integrity measures which reinforce the role of tax incentives to stimulate locally developed IPR. The book draws the attention of academics, policymakers, and professioanls towards the important areas for developing appropriate tax treatment of IPR transactions. These areas include (1) tax incentives are necessary to encourage locally developed IPR, (2) a broad definition of royalty and stable international tax policy, (3) proper transfer pricing measures for IPR, and (4) adequate administrative measures to enhance procedural simplicity.