Читать книгу The IP Box Regime. A Study from an International and European Perspective - Elizabeth Gil García - Страница 14
Chapter 2 Defining the IP Box Regime 1. Introduction
ОглавлениеThe UNESCO, in its 1984 Guide, advises that it should be distinguished between R&D and the mere application of the results of R&D. Indeed, as explained in Chapter 1, R&D seeks to further knowledge for application and even for devising new applications. Therefore, “the actual translation of the results of R&D into terms of action is not R&D but application”.59 In other words, the application of R&D results to repetitive or routine processes without the aim to generate further knowledge cannot be regarded as R&D.
The question is then if the later use or application of such results to the development of intellectual property may qualify as R&D (&I). For such purpose, this Chapter refers first to the functional scope of R&D&I (sec. 2), second to the transfer of the research results (sec. 3) and then to the definition of the IP box regime (sec. 4).
