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Under U.S. tax rules, the de minimis rule governs the treatment of small amounts of market discount. Under the rule, if a bond is purchased with a small amount of market discount (an amount less than 0.25% of the face value of a bond times the number of complete years between the bond's acquisition date and its maturity date) the market discount is considered to be zero and the discount on the ...
The current copyright law, Republic Act No. 8293 (Intellectual Property Code of the Philippines), was passed in 1998. [11] The Philippines was removed from Special 301 Report of the United States Trade Representative (USTR) in 2014, citing "significant legislative and regulatory reforms" in the area of intellectual property. The country began ...
Universal Music Corp. (2015) [8] (the "dancing baby" case), the U.S. Court of Appeals for the Ninth Circuit concluded that fair use was not merely a defense to an infringement claim, but was an expressly authorized right, and an exception to the exclusive rights granted to the author of a creative work by copyright law: "Fair use is therefore ...
You need pre-approval to publish photos by the Philippine government if you have any intention of using the photos commercially: From the Republic Act 8293 (), section 176: "No copyright shall subsist in any work of the Government of the Philippines. However, prior approval of the government agency or office wherein the work is created shall be ...
Code de la propriété intellectuelle, Intellectual Property Code; DADVSI, law on authors' rights and related rights in the information society; HADOPI law, law promoting the distribution and protection of creative works on the internet
The Intellectual Property Office of the Philippines shortened as IPOPHL, is a government agency attached to the Department of Trade and Industry in charge of registration of intellectual property and conflict resolution of intellectual property rights in the Philippines.
The interplay of copyright law and competition law is increasingly important in the digital world, as most countries' laws allow private contracts to over-ride copyright law. Given that copyright law creates a legally sanctioned monopoly, balanced by "limitations and exceptions" that allow access without the permission of the copyright holder ...
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