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IP Glossary

Description du terme:

It is a set of particular distribution clauses that permit third parties to publish programmes under copyleft. The GNU Project uses these licenses on most of the programmes they distribute.

Description du terme:

It is a name or sign used on certain products with the aim of identifying their specific geographical location or origin (e.g. a town, region, or country). The GI indicates that the product possesses certain qualities, is made in accordance with specific methods, or enjoys a certain reputation due to its geographical origin.

Description du terme:

The grace period is a period of time before the filing date of a patent/utility model/design application during which public disclosure of an invention (under certain conditions) is allowed without affecting the validity of a subsequent patent/utility model/design application, provided that a complete application is filed within 6 or 12 months of the disclosure.

Description du terme:

Is a clause concluded in international agreements, by means of which each party covers the taxes that must be paid in their respective countries, even when the counterpart is the one who is supposed to pay them. Therefore, if there is an agreement between a domiciled company and a non-domiciled one, this clause must be included; thus, the domiciled company commits to paying the income taxes in its own country. 

Description du terme:

A practice consisting in deducting the required taxes from net gain estimated by adding the respective taxes. Thus, the estimated net gain must be divided by a given factor (1 - Taxes x Estimated Net Gain) which results in the gross gain from which the required taxes are deducted. The estimated net gain is only applicable to the cases provided under the income tax law. If the company issues invoices and the client deducts the required taxes from the total amount of the invoice, the company providing the technology will receive a lower amount than the amount invoiced, so this will affect its total income. Then, the additional amount – i.e. the grossing up, must be added to the total amount of the invoices, so that after the deduction, the value agreed is obtained. Source: Art. 145 Decreto 1344/98.

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