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Property that results from people’s intellectual talent and
abilities.
The importance about copyright as a general rule, copyright benefits the author of the
work, namely the natural person that created the work. Business leaders should
thus ensure that the company's employment contracts and service agreements contain
an IP clause, providing for the assignment to the company of all copyright in created
works, in the broadest sense possible. In this regard, the law sets forth precise rules
which must be respected. It should be noted that there is a significant exception for
computer programs. Indeed, in the absence of a provision to the contrary, copyright and
all other "economic rights relating to computer programs created by one or more
employees or agents in the performance of their duties or further to the employer's
instructions" are deemed assigned to the employer.
A value-added tax (VAT), known in some countries as a goods and services tax
(GST), is a type of general consumption tax that is collected incrementally,
based on the surplus value, added to the price on the work at each stage of
production, which is usually implemented as a destination-based tax, where the
tax rate is based on the location of the customer.
VATs raise about a fifth of total tax revenues both worldwide and among the
members of the Organisation for Economic Co-operation and Development
(OECD). As of 2016, 166 of the world's approximately 193 countries employ a
VAT, including all OECD members except the United States, which uses a sales
tax system instead.