{"id":2875,"date":"2021-05-14T14:52:30","date_gmt":"2021-05-14T11:52:30","guid":{"rendered":"https:\/\/vigolex.net\/?post_type=service&p=2875"},"modified":"2022-01-28T12:27:08","modified_gmt":"2022-01-28T09:27:08","slug":"taxation-of-transactions-with-intellectual-property","status":"publish","type":"service","link":"https:\/\/vigolex.net\/en\/project-details\/taxation-of-transactions-with-intellectual-property\/","title":{"rendered":"Taxation of Intellectual Property Transactions"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t

If a person or a company with intellectual property rights plans to receive income from their use or transfer of rights of use to third parties, then the issue of taxation arises. In order not to violate the tax legislation, it is necessary to conclude appropriate agreements and make sure that all tax liabilities are met.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

\n\t\t\t
\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t

You should also correctly calculate the taxes applicable to the disposal of intellectual property rights, depending on their type and peculiarities of use.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t

What<\/strong>\u00a0kind<\/strong>\u00a0of<\/strong>\u00a0intellectual<\/strong>\u00a0property<\/strong>\u00a0is<\/strong>\u00a0taxed<\/strong>?<\/strong><\/p>

The national legislation of different countries regulates the taxation of profits from transactions related to turnover:<\/p>

  • literary, artistic or scientific texts;<\/li>
  • sound tracks, television broadcasts, radio broadcasts, artistic performances;<\/li>
  • various inventions;<\/li>
  • scientific discoveries;<\/li>
  • industrial designs;<\/li>
  • trademarks, brands, productnamesandtheircommercialnames;<\/li>
  • computer programs and other development in the IT field.<\/li><\/ul>

    The size of the tax rate and liabilities to pay taxes are influenced by:<\/strong><\/p>

    • the nature of the intellectual property object;<\/li>
    • the content of the agreement on the transfer of ownership for the object;<\/li>
    • the countries where the parties to the agreement are residents;<\/li>
    • the taxation systems of these countries.<\/li><\/ul>

      There are a number of temporary preferential regimes and special conventions that govern the implementation of intellectual property rights at the international level. For example, in the UK, small businesses receive a 100% tax credit when purchasing software. Please be aware that there is also a tax on the sale of intellectual property.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t
      \n\t\t\t\t\t
      \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
      \n\t\t\t
      \n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
      \n\t\t\t\t\t\t
      \n\t\t\t\t\t
      \n\t\t\t
      \n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
      \n\t\t\t
      \n\t\t\t\t\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t

      Get a consultation<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\r\n
      \r\n
      \n

      <\/p>

        <\/ul><\/div>\n
        \n
        \n\n\n\n\n\n\n<\/div>\n
        \n
        \n