INTELLEKTUAL MULK OBYEKTLARIDAN OLINADIGAN DAROMADLARNI SOLIQQA TORTISH MASALALARI
;
Intellektual mulk, intellektual mulk obyekti solig‘i, litsenziya, soliq, daromad solig‘i, royalti.Abstrak
Intellektual faoliyat natijalari texnologiyalarning o‘zaro almashinuviga ta’siri tufayli va boshqa ijobiy tashqi ta’sirlarning yaratishi sababli, iqtisodiyotning o‘sish sur’atlarini tezlashtirishda muhim rol o‘ynaydi. Intellektual mulkning iqtisodiy rivojlanishdagi roli soliqqa tortish bilan bog‘liq bir qator omillarga, xususan daromadlarga soliq solish bilan asoslanadi. Intellektual mulk bilan bog‘liq tijorat operatsiyalari hajmining ortib borayotganligi rivojlangan va rivojlanayotgan mamlakatlarda daromadlarni soliqqa tortish borasidagi bir-biriga zid bo‘lgan qarashlarni ilgari surilishiga sabab bo‘lmoqda.
Iqtiboslar
Hoekman, B. M., Maskus, K. E., & Saggi, K. (2005). Transfer of technology to developing countries: Unilateral and multilateral policy options. World development, 33(10), 1587-1602.
Sneed, J. T. (1964). The criteria of federal income tax policy. Stan. L. Rev., 17, 567.
Gravelle, J. (1994). The economic effects of taxing capital income. MIT press.
Sanjaya Lall, ‘Indicators of the Relative Importance of IPRs in Developing Countries’ (2003) 32(9) Research Policy 16571664.1665.
Bakhramova, Mokhinur. "Procedures and Legal Regulation of Disputes in Online Arbitration." EUROPEAN JOURNAL OF INNOVATION IN NONFORMAL EDUCATION 2.1 (2022): 293-298. http://inovatus.es/index.php/ejine/article/view/242/205
Vishwasrao, S. (1994). Intellectual property rights and the mode of technology transfer. Journal of Development Economics, 44(2), 381-402.
Burns, L., & Krever, R. (1998). 16 Taxation of Income from Business and Investment. In Tax Law Design and Drafting, Volume 2. International Monetary Fund.
Mokhinur, Bakhramova. "Necessity and importance of electronic dispute resolution in international law." Збірник наукових праць SCIENTIA (2021).https://ojs.ukrlogos.in.ua/index.php/scientia/article/view/15176
Mokhinur, Bakhramova. "A THOROUGH REVIEW OF THE COMMON LAW CONCEPT OF" ARBITRARY TERMINATION" AND" UNFAIR DISMISSAL"(including DIFC&ADGM." Review of law sciences November Еxclusive issue (2020): 77-89.https://cyberleninka.ru/article/n/a-thorough-review-of-the-common-law-concept-of-arbitrary-termination-and-unfair-dismissal-including-difc-adgm/viewer
Maine, J. A., & Nguyen, X. T. N. (2003). Intellectual Property Taxation: transaction and litigation issues. (No Title).
Gravelle, J. G., & Taylor, J. (1992). Tax neutrality and the tax treatment of purchased intangibles. National Tax Journal, 45(1), 77-88.
Kraan, D. J. (2004). Off-budget and tax expenditures. OECD Journal on Budgeting, 4(1), 121-142.
Fairpo, A., & Centanni, J. A. (2012). IP Transfer Pricing: The Key Essentials. Landslide, 5, 53.
Gilders, F. (2014). Understanding taxation law 2011. (Lexi Nexis Butterworth, 5th ed, 2010)
