Cross-border acquisitions of works protected by copyright (such as books, music and films) may not be directly affected by the laws of both the country from which the work is acquired and the country into which the work is brought. After all, one of the fundamental principles of contract law is that parties are free to determine the terms of the agreements into which they enter, and that freedom extends to allowing the parties to a contract to choose which law would govern them. Nonetheless, negotiations relating to the cross-border acquisitions of copyrighted works cannot be undertaken in a manner which completely dissociates itself from the provisions of the laws in the relevant countries. Among the factors which would have to be considered are substantive differences in copyright law, tax implications, and the so-called procedural differences between the laws of the two countries. Although taxation provisions may, at first glance, appear to be unrelated to th...
Nandita Saikia | Exploring copyright, data regulation, and related legal issues from an Indian perspective...