Diese 2. überarbeitete und aktualisierte Aufl. beschäftigt sich auch mit dem zum 1. Januar 2008 in Kraft getretenen "Zweiten Gesetz zur Regelung des Urheberrechts in der Informationsgesellschaft vom 26. Oktober 2007" und ersetzt damit die 1. Aufl. (U. Schwering)

The book is a thematic commentary on the law relating to taxation of royalty payments in respect of copyright both under the Income-tax Act, 1961 and tax treaties. The book deals with payments for transfer of rights in respect of copyright and for the use of copyright, to give a sharply focussed...

In intellectual property law, “exhaustion” refers to the extinction of the entitlement to prevent the further sale of a product once the product has been put on the market. Developing such a limitation becomes necessary in order to reconcile the exclusivity granted under intellectual...