Commentary

B5.305 The international dimension

Business tax
Business tax | Commentary

B5.305 The international dimension

Business tax | Commentary

B5.305 The international dimension

As the UK is party to a number of international conventions and arrangements, the owner of UK intellectual property rights may be, or may easily become, owner of equivalent rights in other jurisdictions. The most far-reaching Convention is the Berne Convention on the Protection of Literary and Artistic Works (1886 and revisions), which has a large number of signatories. This sets a minimum level of protection and establishes the principle of 'national treatment', so that each member state affords to works created by nationals and residents of other signatory states the same treatment as to its

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