17 Jan 2011    Reports/ Presentations
Bienkowska, Ewa


Tax Breaks for the Promotion of Technology Transfer under Article 66:2 of the TRIPS Agreement

Tax Breaks for the Promotion of Technology Transfer under Article 66:2 of the TRIPS Agreement

Doctoral Scientific Poster presented by Ewa Bienkowska at the EATLP Doctorate Seminar on Tax Treaty Law, 14-17 January 2011, Institute for Austrian and International Tax Law, Vienna

The doctoral poster presents the main PhD theses research of Ewa Bienkowska.
Article 66.2 of the World Trade Organization's Agreement on Trade Related Aspects of Intellectual Property Rights created a legal obligation for developed country Members to encourage technology transfer to the least developed countries. Despite such provisions, very little technology transfer to developing countries has been conducted so far.
Therefore the doctoral project explores the current problems and deficiencies relating to transfer of technology and the potential for stimulating and influencing innovation and transfer of technology by means of tax breaks.

Tax Breaks for the Promotion of Technology Transfer under Article 66:2 of the TRIPS Agreement