Civil law and tax regulation of creation and use of official results of intellectual activity
The article of S.V.Trofimov - candidate of legal sciences, associate professor of the chair of business and financial law, Baikal state university of economics and law (Irkutsk, trofimov-sv@isea.ru), analyzes the characteristics of procedures for creation and use of official results of intellectual activity. Attention is drawn to the civil and tax implications of such results in the aspects of tax on profit of the organizations.