The Role of International Agreements in Organising Tax Imposed on Intellectual Property Rights in Egypt, Palestine, and Jordan

2019-07-11
د. حسن فلاح
د. أمجد حسان

Abstract

Recognising the potential abundance of revenue and penetration of intellectual property

as protected in various forms (copyrights, trademarks, patents, industrial designs,

technical expertise, and trade secrets), into every aspect of society, states have endeavoured

to regulate and protect these rights through national legislation and international

agreements that emphasise the need to organise and protect these tax rights

to support cooperation and integration among countries, as well as resolving international

disputes on double taxation and combating tax evasion. This Article examines

existing intellectual property legislation in Palestine, Jordan, and Egypt. Legislations

in these three countries have agreed to subject to tax intellectual property revenues

and activities, recognising them as one of the most important sources of state income.

However, Palestinian legislation has not been clear in setting laws to deal with intellectual

.property revenues, contrary to counterparties in Egypt and Jordan

للاطلاع على البحث كاملاً الرجاء الضغط هنا