Commercializing Copyright – A Taxing Event for the Copyright Owner?

Abstract

With the ever-growing avenues to exploit copyrightable works, the copyright holders strive to exploit their copyright
and copyrightable works through various modes to maximize the economic returns on their copyright and copyrightable
works. Different methods of commercial exploitation of the copyright lead to taxable events both under direct taxes and
indirect taxes. This paper attempts to broadly discuss the provisions relating to the taxation of income generated out of the
exploitation of the economic rights of copyright holders/owners, including aspects of international taxation and GST, with
the help of recent decisions. This paper, through its analysis, helps the readers to appreciate the balance achieved by the
legislators in promoting the creation of intellectual works and revenue generation.