Contents
Introduction,
• CHAPTER 1. Intellectual Property and Taxation Sudhir Raja Ravindran
• CHAPTER 2. Intellectual Property and Income Tax GN Gopalrathnam- Introduction Definition. Intellectual Property in India Intellectual Property in a Global Context Intellectual Property and Accounting Treatment Intellectual Property and Income Tax. Tax Deducted at Source and Revenue Recognition. Intellectual Property and Double Taxation Avoidance Agreements (DTAA). Transfer Pricing Policy. Conclusion
• CHAPTER 3. Intellectual Property and Sales Tax N Sriprakash
Historical Background, Treatment of Intangibles as Goods. Restrictions on Power of Taxation. Difficulties Which Could Arise in the Application of Section 4 of the Central Act. Difficulties in Applying Sections 3 and 5 of the Central Act in the Case of Intangibles. Taxation Under the Central Act.
• CHAPTER 4. Intellectual Property Rights-Implications Under Service Tax SA Saravana Kumaran
Introduction. Nature of Service Covered. Prior to Introduction. Technical Know How. Post 16 June 2005. Person Liable to Pay the Tax. Export of Services. Value of Taxable Services. Conclusion
• CHAPTER 5. Intellectual Property and Customs Law Sudhir Raja Ravindran and SA Chenthil Kumaran
• CHAPTER 6. Intellectual Property and Central Excise Krupa Venkatesh and SA Saravana Kumaran
Introduction. Valuation of Excisable Goods-Technical Know how. Job Worker
Royalty Charged. Small Scale Industries Exemption. Initiatives for Research and Development. Conclusion.
• CHAPTER 7. Intellectual Property and Stamp Duty. Sudhir Raja Ravindran Appendices-APPENDIX 1 Circular No 80/10/2004 dated 17 September 2004. APPENDIX 2 Circular No 56/5/2003 dated 25 April 2003. APPENDIX 3 Circular No 21 of 1969 dated 9 July 1969. APPENDIX 4 Circular No 619/10/2002 dated 19 February 2002. APPENDIX 5 Notification No 8/2003 dated 1 March 2003. APPENDIX 6 Notification No 17/2004 dated 10 September 2004. APPENDIX 7 Notification No 21/2003 dated 20 November 2003. Index.