The procedure for reflecting non-exclusive rights to a trademark. License agreement for non-exclusive use of a trademark. What is a "non-exclusive right"

A license should be understood as a special permission to carry out certain actions. It is certified by a document of the same name. Depending on the scope of legal opportunities, there are different types licensing agreements. We will look at samples and features of some of them in the article.

General classification

The legislation provides:

  • Exclusive license. Under the terms of such an agreement, the interested party is granted the right to use the object, while the licensor (owner) retains the possibility of partial use of it. In this case, permission can be issued to only one subject.
  • Non-exclusive license. This permit allows a person to use the property while retaining all legal rights with the owner. The licensor may grant use rights to an unlimited number of entities.

Alternative classification

In world practice, the concepts of “exclusive” or “non-exclusive license” are not usually used. These terms are replaced by other, more precise ones:

  • Sole (single) license. Under such an agreement, the licensee receives guarantees that the licensor will not issue permission to third parties in the specified territory. At the same time, the owner retains the right to use the object.
  • A blanket license is a non-exclusive agreement that provides for the transfer of all rights by the licensor.

Purpose

There is a classification of licenses on this basis. Permits may be granted for the marketing or production of certain products. There are also comprehensive licenses. Based on them, the licensee carries out both production and sales.

Features of the procedure for drawing up an agreement

According to this criterion, compulsory and open licenses are distinguished. In the latter case, the patent holder must submit an application to the authorized body, which, in turn, publishes it in its official source. The bottom line is that the owner declares his desire to transfer a license for the right of non-exclusive use of the product of intellectual work to any subject who applies.

Compulsory permission differs from ordinary permission in the nature of the expression of will of the parties to the transaction. Its essence is that upon the occurrence of certain conditions, any interested party has the right to demand that the patent holder enter into an agreement. Compulsory licenses are used as one of the tools to combat blocking in a competitive environment.

Such an agreement is concluded if the object is not used or is not used effectively or the period of inactivity exceeds the period established by law.

Explanations

An exclusive license to use a trademark (other or a product) should be distinguished from the ownership rights to the material objects in which they are expressed.

Subject to simple permission, the licensee may use the result mental work, but the owner retains his legal options. Consequently, under a non-exclusive license agreement, the patent holder can use the object on equal terms with the licensor and with other entities that may receive rights in the future.

The exclusivity of the agreement implies a certain limitation of the legal capabilities of the owner.

Features of an open license

They are enshrined in Article 1286.1 of the Civil Code.

The legislation provides for a simplified procedure for concluding an agreement to grant a non-exclusive license. In this case, all conditions must be accessible to an indefinite number of subjects and placed so that interested parties have the opportunity to familiarize themselves with them before using the product of intellectual work.

An open contract may contain indications of actions upon completion of which the proposal is considered accepted. In this case, the agreement is considered to be complied with.

Item

It is the right to use a work of art, science, literature within the limits established by the agreement. The patent holder may grant the interested party the right to use it to create a new product of intellectual work.

A non-exclusive (simple) license is considered royalty-free unless its terms and conditions specify otherwise.

Nuances

If the validity period of the license is not established, then in relation to software and databases the agreement is recognized as drawn up for the entire period of existence of the exclusive right. For other objects, the contract is considered valid for 5 years.

If the license does not specify the territory within which the work is permitted to be used, then it is permitted throughout the world.

Termination of the agreement

The patent holder who has granted a license under a simplified procedure may partially/completely refuse to execute the contract in unilaterally, if the licensee transfers rights to use the work beyond the established conditions.

Sample license agreement

The essential terms of the agreement are defined in Article 1235 of the Civil Code. In accordance with the norm, under an agreement, one participant - the owner of the exclusive rights to a work - provides or accepts the obligation to transfer to another entity - the licensee - the opportunity to use this object within the limits agreed upon by the parties.

Actions interested person should not go beyond the terms of the agreement. Rights not specified in the document are considered not granted to the licensee.

The agreement must contain the following terms:

  • A description of the territory within which the licensee may use the work. If it is not specified, the subject has the right to use the product throughout the Russian Federation.
  • License validity period. It must not exceed the period of existence of the exclusive right to the work. If the agreement does not indicate a period, the agreement is considered valid for 5 years, unless otherwise specified by the provisions of the Civil Code.
  • Conditions and procedure for payment of remuneration. In accordance with the agreement, the licensee assumes the obligation to pay the patent owner the amount agreed upon by them. If the agreement does not contain a provision on the compensated use of the work or on the rules for determining remuneration, the transaction is considered not concluded.
  • Subject of the agreement. The agreement must indicate a specific intellectual product or means of individualization, the ability to use which is transferred to the licensee. If necessary, indicate the details of the document confirming the exclusive right to the object (certificate or patent).
  • Methods of using the subject of the transaction.

Features of determining the terms of remuneration

If there is no clause on the amount or rules for calculating amounts paid to the patent holder, the procedure provided for in paragraph 3 of Article 424 of the Civil Code does not apply.

Remuneration may be paid in the form of a fixed one-time payment or periodic deductions, a percentage of revenue or in another form.

Free provision of rights to use a means of individualization or other products of intellectual labor between commercial entities throughout the world and during the entire period of validity of exclusive rights is not permitted, unless otherwise provided in the Code.

Additionally

The license agreement must be drawn up in writing, unless otherwise stated in the Civil Code. Failure to comply with the established form results in the agreement being declared invalid.

The fact of granting rights to use the result of intellectual work or a means of individualization must be registered in the cases and according to the rules established in Article 1232 of the Code.

The transfer of exclusive rights to an object to a new copyright holder is not considered grounds for termination or modification of the agreement executed by the previous licensor.

In conclusion

Some lawyers point out that the wording of the exclusive license enshrined in law only implies the obligation of the copyright holder not to provide permission to other persons. The definition, however, says nothing about the actions of the licensor related to the implementation and protection of the right by itself. It seems that, not being able to transfer it to other persons, with the exception of the licensee, the patent owner can himself use his exclusive right and protect it.

Meanwhile, according to some experts, such an understanding legislative provisions contradicts the interpretation accepted in international practice. According to it, an exclusive license presupposes the right of exclusion applicable to any entity. It is based on the exclusive use of the product of intellectual work by the licensee. Taking this into account, experts believe that when concluding a license agreement, the parties need to further determine the nature of the transferred right. It is advisable for participants to specifically establish what kind of legal opportunity is provided - exclusive or non-exclusive.

To the non-exclusive right to use the trademark. Is it possible to take into account license payments when calculating income tax and deduct the amount of “input” VAT if this agreement is not registered?

Having considered the issue, we came to the following conclusion:

Without registering a license agreement for the non-exclusive right to use a trademark, there is a high probability that the legality of taking into account the amount of payments for the use of a trademark in expenses when calculating income tax and taking into account the amounts of “input” VAT when calculating VAT payable to the budget, the organization will have to defend in judicial procedure.

Rationale for the conclusion:

A trademark refers to a means of individualization that is provided legal protection(Clause 14, Clause 1, Article 1225 of the Civil Code).

According to paragraph 1 of Art. 1233 of the Civil Code of the Russian Federation, the copyright holder can dispose of his exclusive right to a means of individualization in any way that does not contradict the law and the essence of such an exclusive right, in particular, by granting another person the right to use the corresponding results intellectual activity or means of individualization within the limits established by the contract (license agreement).

The conclusion of a license agreement does not entail the transfer of exclusive rights to the licensee.

In accordance with paragraph 1 of Art. 1489 of the Civil Code of the Russian Federation, under a license agreement, one party - the holder of the exclusive right to (the licensor) grants or undertakes to provide the other party (the licensee) the right to use the trademark within the limits specified by the agreement, with or without indicating the territory in which use is allowed, in relation to a certain area of ​​business activities.

According to paragraph 1 of Art. 1490 of the Civil Code of the Russian Federation, a license agreement for the use of a trademark is subject to state registration V federal body executive branch By intellectual property. Failure to comply with the requirement for state registration entails the invalidity of the license agreement for the use of the trademark (clause 6 of Article 1232 of the Civil Code of the Russian Federation).

Income tax

In accordance with paragraphs. 37 clause 1 art. 264 of the Tax Code, periodic payments (royalties) for the use of rights to means of individualization are taken into account when taxing profits as part of other expenses of the organization.

According to paragraphs. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation, the date of incurring other expenses is the date of settlements in accordance with the terms of concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements, or the last date of the reporting (tax) period. Accordingly, under the accrual method, royalties are recognized in full in the period to which they relate.

In accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, expenses that reduce the base for calculating income tax are recognized as justified and documented expenses incurred by the taxpayer. In this case:

  • Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form;
  • Documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs used in foreign country, on whose territory the corresponding expenses were incurred, and (or) documents indirectly confirming the expenses incurred.

If the expenses do not meet the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, they cannot be taken into account when calculating income tax on the basis of paragraphs. 49 art. 270 Tax Code of the Russian Federation.

According to the developed position of the Ministry of Finance of Russia and the Federal Tax Service of Russia, when calculating income tax, the amount of payments under license agreements for exclusive rights use of a trademark is taken into account only if there is an agreement registered in accordance with the legislation of the Russian Federation (letters from the Federal Tax Service of the Russian Federation for Moscow dated 02.09.2008 N 20-12/083106; dated 06.27.2008 N 20-12/060983, letters from the Ministry of Finance of the Russian Federation dated 07.11. 2006 N 03-03-04/1/727; dated 08/31/2007 N 03-03-06/1/626).

Thus, according to officials, expenses incurred on the basis of an invalid license agreement do not meet the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation and are not taken into account when calculating income tax.

Taxpayers manage to defend the right to include in expenses costs under agreements not registered with Rospatent in legal proceedings(resolution of the Federal Antimonopoly Service of the Moscow District dated March 28, 2008 N KA-A40/1931-08, resolution of the Federal Antimonopoly Service of the Northwestern District dated September 23, 2008 N A56-33426/2007, decision Arbitration Court the city of St. Petersburg and Leningrad region dated August 20, 2007 N A56-9310/2007).

Additionally, it should be noted that if an organization provides documents for registration of a license agreement for the non-exclusive right to use a trademark, then the question of the possibility of accounting for payments under such an agreement from the moment of conclusion until the fact of state registration of the license agreement is also controversial.

The Civil Code of the Russian Federation allows the conclusion of contracts with a stipulation of the duration of its validity. Based on clause 2 of Art. 425 of the Civil Code of the Russian Federation, the parties have the right to establish that the terms of the agreement they have concluded apply to their relations that arose before the conclusion of the agreement. The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 1928/05 dated August 23, 2005, indicated that, within the meaning of this norm, the extension of the terms of the agreement to the period preceding its conclusion is possible in the case when corresponding relations actually existed between the parties.

Consequently, an organization has the right to take license payments into account as part of taxable expenses before the state registration of the agreement if the agreement includes a provision that the terms of the agreement extend to the period from the moment of actual transfer to the taxpayer of the right to use the intellectual property object.

Let us note that the Ministry of Finance of the Russian Federation does not deny this possibility of recognizing costs (letter of the Ministry of Finance of the Russian Federation dated October 3, 2006 N 03-03-04/1/683).

Judges also support this position, for example, in the resolution of the Federal Antimonopoly Service of the West Siberian District dated January 23, 2006 N F04-9830/2005 (18918-A27-15).

The amount of “input” VAT is accepted for deduction if the following conditions are met:

1. VAT is presented on the territory of the Russian Federation or paid when importing goods into the customs territory of the Russian Federation (clause 2 of Article 171 of the Tax Code of the Russian Federation).

2. Goods (work, services) and property rights were acquired to carry out transactions subject to VAT (clause 1, clause 2, article 171 of the Tax Code of the Russian Federation);

3. Goods (work, services) and property rights are registered if there are appropriate primary documents(Clause 1 of Article 172 of the Tax Code of the Russian Federation). At the same time, the obligation to confirm the legality and validity of tax deductions primary documentation lies with the taxpayer - the buyer of goods (works, services), since it is he who acts as the subject who applies, when calculating the final amount of tax payable to the budget, the deduction of tax amounts accrued by suppliers (determination of the Constitutional Court of the Russian Federation dated February 15, 2005 N 93-O) ;

4. The VAT amount was presented on the basis of an invoice issued in accordance with the requirements of Art. 169 of the Tax Code of the Russian Federation (clause 1 of Article 172 of the Tax Code of the Russian Federation).

According to tax authorities a transaction made under an invalid contract has no legal force and is not reflected in the accounts accounting and amounts of “input” VAT on such transactions cannot be deducted.

This approach is controversial; there is arbitration practice in which courts draw attention to the fact that the Tax Code of the Russian Federation does not make the right to tax deductions for VAT dependent on the existence of a license agreement for the use of a trademark with the manufacturer of the goods being sold (resolution of the Federal Antimonopoly Service of the Moscow District dated 11.11.2009 N KA-A40/12028-09; dated 23.03.2009 N KA-A40/813-09 and others). Obviously, extensive judicial practice confirms the controversial nature of this issue.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Andreeva Irina

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Monaco Olga

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Our company LLC concludes a License Agreement granting the right to use a trademark with the founder - a foreign legal entity (Poland), 100% share in the authorized capital. Those. the founder grants us a non-exclusive right to use a trademark (clothing) for a certain period of time. Will our company be able to include a quarterly payment for the use of a trademark in expenses for calculating income tax? In the case of importing goods under this trademark, should these amounts for non-exclusive is the right of use included in the cost of imported goods?

When importing goods under a trademark, for the use of which the organization must pay licensing fees, payment under the licensing agreement must be included in the cost of the imported goods. According to the norms Customs Union, when determining the customs value of imported goods, it additionally includes the amount of license payments for the right to use intellectual property.

Thus, an organization cannot include payments for the use of a trademark as expenses when calculating income tax; these costs will be included in the cost of goods.

The rationale for this position is given below in the materials of the Glavbukh System

Exclusive and non-exclusive rights

This procedure follows from articles and the Civil Code of the Russian Federation.

Both exclusive and non-exclusive rights to a trademark (service mark) must be registered (clause 2 of article 1232, art. and Civil Code of the Russian Federation).

BASIS: non-exclusive rights

Non-exclusive rights to intellectual property do not apply to intangible assets (Articles and Tax Code of the Russian Federation). Therefore, the costs of obtaining (purchasing) them are included in other expenses (subclause 37, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated January 23, 2006 No. 20-08/3582).*

If an organization uses the accrual method, take into account payments for the right to use an object of intellectual property:*

  • as they accrue - if the organization transfers periodic payments;
  • evenly over a certain period (or in another way chosen by the organization) - if the organization transfers a one-time one-time payment.

An example of how to reflect in accounting and taxation the receipt of rights to a trademark for temporary use. The organization applies common system taxation*

CJSC "Alfa" begins production of confectionery products. The organization received the rights to use the trademark and production technology under a license agreement for 10 years. In February, this agreement was registered with Rospatent, after which the rights to use the trademark were transferred to the organization. The cost of registering the agreement amounted to 13,500 rubles. The organization paid this amount in January.

In accordance with the terms of the agreement, the fee for using the trademark is 708,000 rubles. (including VAT – 108,000 rubles). Every month Alpha must transfer 5,900 rubles to the copyright holder. (including VAT - 900 rubles).

In accounting, the accountant took into account the fee for registering a trademark as part of expenses for ordinary activities.

To account for intangible assets received for use, the organization’s accountant opened an off-balance sheet account 012 “ Intangible assets received for use."

The following entries were made in accounting.

In January:

Debit 20 Credit 76
– 13,500 rub. – expenses for registration of non-exclusive rights to a trademark are reflected.

In February:

Debit 012 “Intangible assets received for use”
– 708,000 rub. – the cost of non-exclusive rights to a trademark is taken into account;

Debit 20 Credit 76
– 5,000 rub. (5900 rubles – 900 rubles) – the periodic payment for the right to use the trademark for February is taken into account;

Debit 19 Credit 76
– 900 rub. – VAT is reflected on expenses associated with the use of trademark rights;

Debit 68 subaccount “VAT calculations” Credit 19
– 900 rub. – accepted for deduction of VAT on expenses associated with the use of trademark rights;

Debit 76 Credit 51
– 5900 rub. – the periodic payment for the right to use the trademark for February is listed.

The last four entries will be made monthly by the accountant for the entire duration of the contract (i.e. for 10 years).

In tax accounting, the accountant included the fee for registering the agreement (13,500 rubles) as other expenses. He took into account the cost of non-exclusive rights as part of other expenses monthly in the amount of 5,000 rubles.

E.Yu. Popova

In accounting, goods are any inventory items acquired for further sale* (Instructions for the chart of accounts).

Accounting: admission

In accounting, goods can be capitalized after their acceptance and quantity verification have been completed (clause 2.1.13 Methodological recommendations, approved by letter of the RF Committee on Trade dated July 10, 1996 No. 1-794/32-5).

The procedure for reflecting received goods in accounting depends on:*
– method of receiving the goods;
– the terms of the contract governing the procedure for transferring ownership of the goods from the seller to the buyer;
– the applied taxation system;
– methods of accounting for goods enshrined in the accounting policy for accounting purposes.

The accounting policy of the organization must include, at a minimum, the following points:*
– the method of forming the cost of goods (including or without the costs of their acquisition);
– a method of reflecting the cost of goods in accounting;
– method of accounting for trade margins.

If there is a need to keep records of goods according to a specially developed nomenclature, also indicate this in the organization’s accounting policy for accounting purposes. Please note that the product names in receipt documents and accounting registers used in the organization may not coincide, and describe the technology for processing accounting information that comes from suppliers of goods. The legitimacy of this approach is confirmed by letter of the Ministry of Finance of Russia dated October 28, 2010 No. 03-03-06/1/670.

Receipt of goods

Goods can be received by the organization:
– under paid contracts (purchase and sale, barter);*
– free of charge;
– as a contribution to the authorized capital.

Regardless of the method of receiving goods, the organization must reflect them in accounting at actual cost (clause 5 of PBU 5/01).

Receipt under a purchase and sale agreement

If the organization received the goods under a purchase and sale agreement, then the actual cost of the goods consists of the amount paid to the seller and the costs associated with the acquisition (delivery, commissions to intermediaries, etc.). Such rules are established by paragraph 6 of PBU 5/01.*

In accounting, reflect the receipt of goods by posting:

Debit 41 (15) Credit 60 (76...)
– goods arrived by compensation agreements.

This procedure is established by the Instructions for the chart of accounts (accounts, ).

E.Yu. Popova

State Advisor to the Tax Service of the Russian Federation, 1st rank

3. Subparagraph 7 of paragraph 1 of Article 5 Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated January 25, 2008 “On determining the customs value of goods transported across the customs border of the Customs Union”

1. When determining the customs value of imported goods based on the value of the transaction with them, the following is added to the price actually paid or payable for these goods:*

5) license and other similar payments for the use of intellectual property (including payments for patents, trademarks, copyrights) that relate to the goods being valued (imported) and which the buyer directly or indirectly made or must make as a condition for the sale of the goods being valued, in an amount not included in the price actually paid or payable for those goods.*

Answer approved:

Deputy boss Hotline"Glavbukh Systems"

Pushechkina Olga

_____________________________

The answer to your question is given in accordance with the operating rules of the “Hotline” of the Glavbukh System, which you can find at:

IN modern society Legislation is being created in an area that would have been difficult to imagine just a century ago. The widespread use of electronic computing has made the theft of intellectual property possible.

A hundred years ago, in order to appropriate someone else’s thoughts, it was necessary to steal a manuscript and drafts of works. With the development of the Global Network and cloud data storage technology, the task has become much easier. Today, in order to steal information, you can remotely hack into one of the author’s electronic devices from the other side of the world and copy the desired file in a split second.

Copyright concept

Questions copyright regulated since 2008 Civil Code Russian Federation. According to Article 1255 of the 4th part of the Civil Code of the Russian Federation, copyrights are intellectual property rights to works of science, literature and art. Established authorship provides for the following rights:

  • personal non-property rights (name, right of publicity, protection);
  • exclusive rights of use, which allow you to permit/prohibit the use of intellectual property by third parties, regardless of the purposes of such actions (Civil Code of the Russian Federation, Article 1270);
  • the right to remuneration when the author himself decides whether to distribute his brainchild for a fee or free of charge (Civil Code of the Russian Federation, Article 1245).

Concept of intellectual right

Intellectual rights extend to the results of human intellectual work and means of individualization (selecting goods from a mass of similar ones - a concept from the field of marketing).

Intellectual law recognizes the copyright holder's personal non-property and exclusive rights. It also provides for the right of succession - the opportunity to receive interest from the resale of exclusive rights at a price many times higher than the purchase price from the original copyright holder, and the right of access - the moral right of the author to demand the production of an author's copy for personal use.

Is the software subject to intellectual property or copyright law?

Article 1261 of the Civil Code of the Russian Federation defines program code as a certain set of data and commands for the operation of computer devices and the achievement of assigned tasks.

It is necessary to take into account that the program is an algorithm written in a formalized programming language, which has its own rules and regulations. From a legal point of view software(software) is equal to literary works.

The rules of both copyright and intellectual law apply equally to software. From a legislative point of view, they can be equated to rights to intangible property.

  • source and object code;
  • materials created specifically for the software (screensavers, design and audio);
  • materials obtained during the software creation process, preparatory and intermediate calculations.

Copyright protection

The creator can publicly declare his authorship, ask to indicate his name in the appropriate section, distribute his work for a fee or free of charge, demand a ban on the distribution of his intangible property by third parties or, conversely, allow it.

Authorship begins at the moment of creation of an object of property, and protection of copyright ownership is possible from the moment of copyright registration. In the case of software, protection of intellectual rights is possible after the procedure for registering the software or the created database.

The regulator in the field of intellectual property is Rospatent - Federal service on intellectual property.

If copyright or intellectual rights established officially, the copyright holder can apply to the court for protection. Otherwise, it will be necessary to first prove authorship, and only then demand restoration of rights.

If a person decides to make money by selling the result of his creative or intellectual work, it is imperative that he officially assigns himself authorship.

What is a "non-exclusive right"?

As amended by the Law of the Russian Federation dated July 9, 1993 N 5351-1 “On Copyright and Related Rights,” the concepts of exclusive and non-exclusive rights appeared. After the concept of intellectual property was translated into the expression “non-exclusive rights of use” in the Civil Code of the Russian Federation in 2008, the derivatives associated with it became a relic, and their use contradicts the legislation of the Russian Federation.

Changes to intellectual property laws in 2008

Under the alienation agreement, the author transfers to the buyer his exclusive rights in full and for the entire period of his protection, reserving only inalienable rights - personal non-property rights. In this regard, since 2008, the transfer of non-exclusive rights to software has become impossible.

The second type of agreement that a copyright holder can enter into is a license agreement. Under this agreement, the buyer acquires a non-exclusive license to use the software product with restrictions. These restrictions may extend to the period, territory and method of use. Based on this, the concept of “acquisition of non-exclusive rights” also fades into oblivion.

Non-exclusive software license agreement

So, instead of granting non-exclusive rights, in modern legislation it is possible to grant a non-exclusive license for software.

By purchasing a boxed edition of the software, the buyer, in essence, enters into an offer agreement to obtain non-exclusive license rights.

License agreements are concluded between two authorized representatives legal entities, when the program distribution is distributed free of charge and has limited functionality. In order to use the software to its fullest extent, you must purchase a license for use from the owner of the intangible property.

A non-exclusive license almost always has restrictions on time (concluded for a certain period of time), territory and methods of use. Violations of the license agreement entail legal consequences. The exclusive copyright holder of the software has the right to legally demand compliance with the terms of the contract, terminate it and compensate for all losses incurred as a result of the illegal use of the software.

International practice in the field of copyright regulation

The Russian Federation has assumed obligations under two international acts in the field of copyright protection:

  • Universal Copyright Convention of September 6, 1952.
  • Berne Convention for the Protection of Literary and Artistic Works July 24, 1971.

None of the text mentions software. Russian legislation Computer programs are equated to literary texts, therefore, fall under the scope of international acts.

The Berne Convention provides for a certain time period for copyright protection - from 50 years. It also describes the principles of assimilation, national, territorial and automatic protection. In general, the essence of the convention comes down to the mandatory protection of the rights of authors, regardless of the citizenship of the author, the place of first publication of the material and the observance of certain minor formalities.

The World Convention is not so jealous of copyright and allows participating countries to deviate from the requirement of automatic protection, that is, to require strict compliance with the rules for registration of copyright.

Intellectual piracy

Intellectual property piracy is the scourge of the 21st century. At a certain period, music, books, films and programs roamed the vastness of the World Wide Web without any restrictions or fees.

Public opinion on copyright issues is divided. Some consumers believe that demanding payment for objects of intangible property is the legal right of the author. Others don't consider using illegal free copies to be theft. The argument this group makes is rather weak.

Even statistics sometimes show contradictory results. For example, in the UK it was found that pirate users spend on average 50% more on legitimate content than those who never steal intellectual property.

Research shows that legal methods of combating virtual piracy are ineffective. Users who illegally use programs and other content have more choice and are ready to financially support the author of the product they like by purchasing a license.



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