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March 14, 2024

Legal Issues Seminar-General IP (LIS-GIP) On “Whether Database Subscriptions Ensue A Transfer In Copyright Eligible For Taxation As Royalty?”

Featuring: Vaidehi Gupta

A ‘Legal Issues Seminar – General IP’ (LIS-GIP) was conducted by Vaidehi Gupta, Trainee Associate on “Whether Database Subscriptions ensue a Transfer in Copyright eligible for Taxation as Royalty?”. The seminar delved into the intersection of taxation and copyright, and focused on the nuanced question of whether subscription fees for online databases entail a transfer of copyright, making them eligible for taxation as royalties. The discussion clarified that while these fees provide access to data, they generally do not involve a transfer of copyright.  The case laws delved into the nature of transaction while seeking access to databases, and determined that users are granted access rights within the parameters of their subscription agreements, and there is no transfer in the copyrighted material. The seminar ended with a discussion on the need for stakeholders to understand this distinction to accurately assess tax liabilities and ensure compliance.

The presentation can be accessed here.

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