Intellectual Property Taxation in India: Need for a Comprehensive Policy and Law

27 Pages Posted: 25 Jul 2008 Last revised: 6 Apr 2010

See all articles by Dr. K. D. Raju

Dr. K. D. Raju

Rajiv Gandhi School of Intellectual Property Law, IIT Kharagpur

Date Written: July 21, 2008

Abstract

Taxation of goods, services and income is a concept that has been prevalent for a long time, all over the world. Different categories are taxed with different objectives and purpose. Sometimes economies may want to discourage the use of foreign goods within their countries and consequently therefore the tax on imported goods will be high. However, interestingly, taxing of intellectual property is a recent phenomenon across the globe. Developments in science and technology and rapid communication have made it accessible to every country. In India intellectual property is taxed in many ways, though indirectly. This paper examines various provisions of intellectual property taxation under different legislations in India. It argues that the lack of a comprehensive policy on intellectual property taxation acts as a disincentive to technology transfer and IP creation in India.

Keywords: Intellectual Property, IP taxation, India, income tax, sales tax, value added tax, customs duties, central excise and stamp duty

Suggested Citation

Raju, Dr. K. D., Intellectual Property Taxation in India: Need for a Comprehensive Policy and Law (July 21, 2008). Available at SSRN: https://ssrn.com/abstract=1166546 or http://dx.doi.org/10.2139/ssrn.1166546

Dr. K. D. Raju (Contact Author)

Rajiv Gandhi School of Intellectual Property Law, IIT Kharagpur ( email )

IIT , Kharagpur
West Bengal
Kharagpur, West Bengal 721302
India

HOME PAGE: http://www.iitkgp.in

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