عنوان مقاله [English]
Increasing volume of intellectual property business transactions underlines the need for a sound tax policy governing intellectual property rights (IPR). In this respect an important issue deserving attention concerns the role of the tax system in achieving Intellectual Property law's objectives including fostering innovation and promoting economic and cultural development. Practically taxation on intellectual assets and especially applying general tax rules because of special characteristics of them has become a challenging and complicated matter. In this paper we make a comparative study of domestic income tax treatment of IP business transactions from the perspectives of some developed and developing countries. At the end in order to designing appropriate and special legal framework for tax rules some points are suggested.Keywords:IP business transactions, Tax treatment, Research and development, Model tax treaties, Intellectual property valuation.