scholarly journals Contracting Over the Disclosure of Scientific Knowledge: Intellectual Property and Academic Publication

Author(s):  
Joshua S. Gans ◽  
Fiona E. Murray ◽  
Scott Stern
2021 ◽  
pp. 283-293
Author(s):  
Maurizio Borghi

This chapter considers the approach to traditional philosophical sources of intellectual property (IP). It argues that philosophical questioning is characterized by specific and unique features that distinguish it from all other forms of knowledge, including scientific knowledge. It then shows how philosophical concepts—i.e. concepts coined in the course of philosophical questioning—translate in other domains of knowledge, such as jurisprudence, where they eventually decay into empty rhetorical tools devoid of questioning force. The current ‘intellectual property debate’ illustrates this point. In this connection, the chapter questions how intellectual property concepts can be reconstructed in their original philosophical dimension. By way of example, the interpretation of three great philosophers—Kant, Fichte, and Hegel—is considered, by reference to their seminal writings on intellectual property issues.


2017 ◽  
Vol 46 (4) ◽  
pp. 820-835 ◽  
Author(s):  
Joshua S. Gans ◽  
Fiona E. Murray ◽  
Scott Stern

2021 ◽  
Vol 135 (1) ◽  
pp. 101-118
Author(s):  
UMANTSIV Halyna ◽  
SHUSHAKOVA Iryna

Background. The Organization for Economic Co-operation and Development has laun­ched a number of initiatives to solve global tax problem, since there are incon­sistencies and gaps in the international tax legislation. The BEPS Plan is the most signi­ficant of these initiatives. Analysis of recent researches and publications. The review of scientific articles and publications revealed the relevance of the study of the analysis of the conditions of opera­tions controllability with intangible assets and the choice of transfer pricing method through the identification of potential signs of comparability. The aim of the article is to study the approaches to the transfer pricing of intangible assets in the BEPS context in accordance with the concept of their implementation of the "outstretched hand" principle. Materials and methods. Different methods of scientific knowledge such as analysis, synthesis, deduction and induction, as well as methods of comparison, generalization and systematization have been used in the article. Results. Modern tendencies of development of the sphere of intellectual property have been analyzed. The globalization dimension of the processes of intellectual property formation has been studied and the place of Ukraine in these processes is revealed. The main trends of foreign economic transactions with intangible assets are identified. Business transactions with intangible assets for the purposes of transfer pricing are specified. The main measures for the implementation of the BEPS Action Plan in Ukraine are presented. Conclusion. It is identified that the results of comparability of the conditions of the controlled operation, the parties to the controlled operations with intangible assets should receive compensation based on the value they create through the performed functions, used assets and risks assumed in the development process, strengthening, maintenance, pro­tection and use of such assets. This necessitates the formation of approaches to the tax admi­nistration of transfer prices, which will ensure the creation of competitive economic relations, the introduction of clear and transparent mechanisms for determining contract prices. Keywords: transfer pricing, related parties, controlled transactions, BEPS, intangible assets, royalties, international trade in services.


Author(s):  
Volodymyr Lysenko ◽  
Mykhailo Hribov ◽  
Valentyn Kovalenko ◽  
Nataliia Makarenko ◽  
Ihor Rohatiuk

The aim of the article is to investigate the current state of illegal merchandise trafficking in Ukraine, as well as the basic conditions that promote the spread of counterfeiting in this country together with the methods to counteract this phenomenon. The research methodology was chosen based on the purpose and objectives of the study, consequently, a set of methods and approaches to scientific knowledge were combined, of a general theoretical and special scientific nature. Everything indicates that Ukraine is one of the world leaders in the illicit production and distribution of software, intellectual property, etc., and this problem has not been a priority for the authorities for a long time. It is concluded that the basic conditions that promote the spread of counterfeiting in Ukraine are determined on the basis of the analysis of the activities of the police and supervisory authorities in the fight against illegal trafficking of goods. The most efficient methods are proposed to counteract the illegal traffic of goods, within the framework of the underground economy in Ukraine.


2021 ◽  
pp. 165-170
Author(s):  
M. V. Kotenko

The relevance of scientific knowledge of value and legal aspects of understanding intellectual property is revealed in the work. The philosophical and scientific basis of scientific research of value-legal aspects of understanding intellectual property is established. The scientific views of scientists concerning the understanding of the methodological basis of scientific research of state and legal phenomena and processes are generalized, the prospects of its application to the knowledge of value and legal aspects of intellectual property are determined, and possible scientific results can be obtained. It is concluded that the current state of scientific development of the problems of axiology of understanding intellectual property. Having identified and established the functional aspects of the methodological basis of knowledge of value and legal aspects of intellectual property, it is noted that the use of broad tools of modern methodology of knowledge of state legal phenomena and processes has a positive value only if the methodological strategy of scientific research as a whole. the prism of a specific approach to its perception and understanding. Otherwise, the scientific research itself will turn into an artificial application of methodological tools, the result of which will be a wide range of multi-vector, inconsistent information about the subject of research. Therefore, it is important to determine the methodological strategy of the study, which will be based on a specific methodological approach (approaches), which will generalize the understanding of the subject of research, which will be taken as a basis: first, determine its cognitive potential; secondly, the definition of methodological tools of the study; third, the study of those aspects that are insufficiently disclosed in legal science; fourth, the formation of a conceptual idea of the subject of research based on the results of its scientific knowledge. The author proves that it is most expedient to apply the «pluralistic approach» to the formation of the methodology of scientific research of value-legal aspects of intellectual property, which includes: 1) establishing the functional capabilities of generally accepted in the system of social sciences, legal sciences and legal theory methodological tools value-legal research of intellectual property, determination of cognitive perspective of its application; 2) determination of the advantages of a specific methodological approach to the value-legal study of intellectual property, which will determine the general cognitive strategy of this scientific work, which we will emphasize separately in the next section of the dissertation. This approach, in our opinion, will combine the general doctrinal vision of the problem of value and legal dimension of intellectual property, determine its purpose, set research objectives, as well as to clarify the specific instrumental mechanisms for achieving it. Keywords: intellectual property, legal value of intellectual property, methodological basis, axiological methodological approach, axiological aspects of understanding intellectual property.


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