Some Tax Implications of Traditional Knowledge Under Conventional Intellectual Property

Authors

DOI:

https://doi.org/10.17159/1727-3781/2010/v13i4a2704

Keywords:

Deductions, expenses, exempt income, gross income, income, person, tax consequences, tax liability.

Abstract

 

The proposed incorporation of traditional intellectual property into the definition of copyright, trade-marks and designs as defined in the Copyright Act,[1] the Trade Marks Act[2] and the Designs Act[3] may affect the income tax liability of parties where traditional knowledge is the object of such a transaction. The aim of this contribution is to consider the potential income tax consequences of this incorporation for those receiving income and incurring expenditure in relation to the use or disposal of traditional knowledge

 

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References

Bibliography

De Koker Silke on South African Income Tax

De Koker A Silke on South African Income Tax (Lexis Nexis Butterworths Durban 2010)

Olivier et al Juta's Income Tax

Olivier L et al Juta's Income Tax (Juta Cape Town 2010)

Register of court cases

CIR v Lever Bros and Unilever 1946 AD 441

Commissioner for the South African Revenue Services v SA Silicone Products (Pty) Ltd 66 SATC 131

Register of legislation

Black Authorities Act 68 of 1951

Copyright Act 98 of 1978

Designs Act 195 of 1993

Income Tax Act 58 of 1962

Trade Marks Act 194 of 1993

Traditional Leadership and Governance Framework Act 41 of 2003

Register of government publications

GN 552 in GG 31026 of 5 May 2008 (Intellectual Property Laws Amendment Bill)

Published

19-06-2017

Issue

Section

Articles

How to Cite

Gutuza, T. (2017). Some Tax Implications of Traditional Knowledge Under Conventional Intellectual Property. Potchefstroom Electronic Law Journal, 13(4), 144-157. https://doi.org/10.17159/1727-3781/2010/v13i4a2704

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