The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax

The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax

International treaties concluded by Iraq and comparable countries regarding the prevention of double taxation and tax evasion, which include provisions on the tax treatment of intellectual property rights, serve as an international legal foundation. States are obligated to adhere to the provisions...

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Bibliographic Details
Main Authors: Anwar Noori Khaleel, Raid Naji AHMED
Format: Article
Language:English
Published: Universidade Portucalense 2025-06-01
Series:Revista Jurídica Portucalense
Subjects:
intellectual property rights, the legal basis, income tax, revenue, agreement, the tax treatment×
Online Access:https://revistas.rcaap.pt/juridica/article/view/40143
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