Intellectual property and taxation:
Contributed articles with reference to India
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
New Delhi
LexisNexis Butterworths
2007
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Summary: | Contributed articles with reference to India |
| Item Description: | Includes index |
| Physical Description: | XVI, 130 S. |
| ISBN: | 9788180381461 8180381463 |
Staff View
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Record in the Search Index
| _version_ | 1804137609500295168 |
|---|---|
| adam_text | INTELLECTUAL PROPERTY AND TAXATION CONTENTS ACKNOWLEDGEMENTS VII
CONTENTS IX CONTRIBUTING AUTHORS XIII TABLE OF CASES XV INTRODUCTION 3
CHAPTER 1 INTELLECTUAL PROPERTY AND TAXATION 9 SUDHIR RAJA RAVINDRAN
CHAPTER 2 INTELLECTUAL PROPERTY AND INCOME TAX 17 GN GOPALRATHNAM
INTRODUCTION 17 DEFINITION 17 INTELLECTUAL PROPERTY IN INDIA 18
INTELLECTUAL PROPERTY IN A GLOBAL CONTEXT 19 INTELLECTUAL PROPERTY AND
ACCOUNTING TREATMENT 19 INTELLECTUAL PROPERTY AND INCOME TAX 20 TAX
DEDUCTED AT SOURCE AND REVENUE RECOGNITION 24 INTELLECTUAL PROPERTY AND
DOUBLE TAXATION AVOIDANCE AGREEMENTS (DTAAS) ,...28 TRANSFER PRICING
POLICY... 29 CONCLUSION 30 CONTENTS CHAPTER 3 INTELLECTUAL PROPERTY AND
SALES TAX 33 TV SRIPRAKASH HISTORICAL BACKGROUND 33 TREATMENT OF
INTANGIBLES AS GOODS 34 RESTRICTIONS ON POWER OF TAXATION 35
DIFFICULTIES WHICH COULD ARISE IN THE APPLICATION OF SECTION 4 OF THE
CENTRAL ACT 36 DIFFICULTIES IN APPLYING SECTIONS 3 AND 5 OF THE CENTRAL
ACT IN THE CASE OF INTANGIBLES 39 TAXATION UNDER THE CENTRAL ACT 42
CHAPTER 4 INTELLECTUAL PROPERTY RIGHTS*IMPLICATIONS UNDER SERVICE TAX 45
SA SARAVANA KUMARAN INTRODUCTION 45 NATURE OF SERVICE COVERED 46 PRIOR
TO INTRODUCTION 47 TECHNICAL KNOW HOW 47 POST 16 JUNE 2005 48 PERSON
LIABLE TO PAY THE TAX 49 EXPORT OF SERVICES 52 VALUE OFTAXABLE SERVICES
53 CONCLUSION 53 CHAPTER 5 INTELLECTUAL PROPERTY AND CUSTOMS LAW 57
SUDHIR RAJA RAVINDRAN AND SA CHENTHIL KUMARAN CHAPTER 6 INTELLECTUAL
PROPERTY AND CENTRAL EXCISE 69 KRUPA VENKATESH AND SA SARAVANA KUMARAN
INTRODUCTION 69 VALUATION OF EXCISABLE GOODS*TECHNICAL KNOW HOW 70 JOB
WORKER 71 CONTENTS ROYALTY CHARGED 74 SMALL SCALE INDUSTRIES EXEMPTION
.- 75 INITIATIVES FOR RESEARCH AND DEVELOPMENT 78 CONCLUSION 78 CHAPTER
7 INTELLECTUAL PROPERTY AND STAMP DUTY 83 SUDHIR RAJA RAVINDRAN
APPENDICES APPENDIX 1 CIRCULAR NO 80/10/2004 DATED 17 SEPTEMBER 2004 91
APPENDIX 2 CIRCULAR NO 56/5/2003 DATED 25 APRIL 2003 103 APPENDIX 3
CIRCULAR NO 21 OF 1969 DATED 9 JULY 1969 105 APPENDIX 4 CIRCULAR NO
619/10/2002 DATED 19 FEBRUARY 2002 113 APPENDIX 5 NOTIFICATION NO 8/2003
DATED 1 MARCH 2003 117 APPENDIX 6 NOTIFICATION NO 17/2004 DATED 10
SEPTEMBER 2004 125 APPENDIX 7 NOTIFICATION NO 21/2003 DATED 20 NOVEMBER
2003 127 INDEX 129
|
| adam_txt |
INTELLECTUAL PROPERTY AND TAXATION CONTENTS ACKNOWLEDGEMENTS VII
CONTENTS IX CONTRIBUTING AUTHORS XIII TABLE OF CASES XV INTRODUCTION 3
CHAPTER 1 INTELLECTUAL PROPERTY AND TAXATION 9 SUDHIR RAJA RAVINDRAN
CHAPTER 2 INTELLECTUAL PROPERTY AND INCOME TAX 17 GN GOPALRATHNAM
INTRODUCTION 17 DEFINITION 17 INTELLECTUAL PROPERTY IN INDIA 18
INTELLECTUAL PROPERTY IN A GLOBAL CONTEXT 19 INTELLECTUAL PROPERTY AND
ACCOUNTING TREATMENT 19 INTELLECTUAL PROPERTY AND INCOME TAX 20 TAX
DEDUCTED AT SOURCE AND REVENUE RECOGNITION 24 INTELLECTUAL PROPERTY AND
DOUBLE TAXATION AVOIDANCE AGREEMENTS (DTAAS) ,.28 TRANSFER PRICING
POLICY. 29 CONCLUSION 30 CONTENTS CHAPTER 3 INTELLECTUAL PROPERTY AND
SALES TAX 33 TV SRIPRAKASH HISTORICAL BACKGROUND 33 TREATMENT OF
INTANGIBLES AS GOODS 34 RESTRICTIONS ON POWER OF TAXATION 35
DIFFICULTIES WHICH COULD ARISE IN THE APPLICATION OF SECTION 4 OF THE
CENTRAL ACT 36 DIFFICULTIES IN APPLYING SECTIONS 3 AND 5 OF THE CENTRAL
ACT IN THE CASE OF INTANGIBLES 39 TAXATION UNDER THE CENTRAL ACT 42
CHAPTER 4 INTELLECTUAL PROPERTY RIGHTS*IMPLICATIONS UNDER SERVICE TAX 45
SA SARAVANA KUMARAN INTRODUCTION 45 NATURE OF SERVICE COVERED 46 PRIOR
TO INTRODUCTION 47 TECHNICAL KNOW HOW 47 POST 16 JUNE 2005 48 PERSON
LIABLE TO PAY THE TAX 49 EXPORT OF SERVICES 52 VALUE OFTAXABLE SERVICES
53 CONCLUSION 53 CHAPTER 5 INTELLECTUAL PROPERTY AND CUSTOMS LAW 57
SUDHIR RAJA RAVINDRAN AND SA CHENTHIL KUMARAN CHAPTER 6 INTELLECTUAL
PROPERTY AND CENTRAL EXCISE 69 KRUPA VENKATESH AND SA SARAVANA KUMARAN
INTRODUCTION 69 VALUATION OF EXCISABLE GOODS*TECHNICAL KNOW HOW 70 JOB
WORKER 71 CONTENTS ROYALTY CHARGED 74 SMALL SCALE INDUSTRIES EXEMPTION
.- 75 INITIATIVES FOR RESEARCH AND DEVELOPMENT 78 CONCLUSION 78 CHAPTER
7 INTELLECTUAL PROPERTY AND STAMP DUTY 83 SUDHIR RAJA RAVINDRAN
APPENDICES APPENDIX 1 CIRCULAR NO 80/10/2004 DATED 17 SEPTEMBER 2004 91
APPENDIX 2 CIRCULAR NO 56/5/2003 DATED 25 APRIL 2003 103 APPENDIX 3
CIRCULAR NO 21 OF 1969 DATED 9 JULY 1969 105 APPENDIX 4 CIRCULAR NO
619/10/2002 DATED 19 FEBRUARY 2002 113 APPENDIX 5 NOTIFICATION NO 8/2003
DATED 1 MARCH 2003 117 APPENDIX 6 NOTIFICATION NO 17/2004 DATED 10
SEPTEMBER 2004 125 APPENDIX 7 NOTIFICATION NO 21/2003 DATED 20 NOVEMBER
2003 127 INDEX 129 |
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| index_date | 2024-07-02T20:42:12Z |
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| spelling | Intellectual property and taxation ed. by Sudhir Raja Ravindran New Delhi LexisNexis Butterworths 2007 XVI, 130 S. txt rdacontent n rdamedia nc rdacarrier Includes index Contributed articles with reference to India Intellectual property / Taxation / Law and legislation / India Recht Steuer Indien Ravindran, Sudhir Raja Sonstige oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016472410&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Intellectual property and taxation Intellectual property / Taxation / Law and legislation / India Recht Steuer |
| title | Intellectual property and taxation |
| title_auth | Intellectual property and taxation |
| title_exact_search | Intellectual property and taxation |
| title_exact_search_txtP | Intellectual property and taxation |
| title_full | Intellectual property and taxation ed. by Sudhir Raja Ravindran |
| title_fullStr | Intellectual property and taxation ed. by Sudhir Raja Ravindran |
| title_full_unstemmed | Intellectual property and taxation ed. by Sudhir Raja Ravindran |
| title_short | Intellectual property and taxation |
| title_sort | intellectual property and taxation |
| topic | Intellectual property / Taxation / Law and legislation / India Recht Steuer |
| topic_facet | Intellectual property / Taxation / Law and legislation / India Recht Steuer Indien |
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