Tax treatment of technology
Srinivasan, K.
Tax treatment of technology - New Delhi India Investment 1994 - 58 p.
Technology is 'intellectual property
Every hair-brained idea does not become a technology Ideas which help to evolve new products or which crystallize in new processes, designs, procedures, etc. have a market value. The value they command will vary with their practical utility and profitability. Reward for inventive ingenuity assumes the form of royalty and where the services rendered are personal and specific. fees. Know-how which is patented, acquires all the lineaments of property and can be sold outright or licensed for stipulated periods. But even know-how which is not patented for some reason or other, is still 'intellectual property', securing benefits for its owner. despite the absence of the protection that a registered patent may confer on it.
Taxation Technology- 1994
343.087 SRI
Tax treatment of technology - New Delhi India Investment 1994 - 58 p.
Technology is 'intellectual property
Every hair-brained idea does not become a technology Ideas which help to evolve new products or which crystallize in new processes, designs, procedures, etc. have a market value. The value they command will vary with their practical utility and profitability. Reward for inventive ingenuity assumes the form of royalty and where the services rendered are personal and specific. fees. Know-how which is patented, acquires all the lineaments of property and can be sold outright or licensed for stipulated periods. But even know-how which is not patented for some reason or other, is still 'intellectual property', securing benefits for its owner. despite the absence of the protection that a registered patent may confer on it.
Taxation Technology- 1994
343.087 SRI