royalty In private law, public law and financial law

Abstract

Royalties constitute an important source of non-tax public revenue. It suffices to prove this that legislative and regulatory texts resort to imposing or constantly adjusting their rate. The legal treatment of royalties was not easy, as it was necessary to study them in various laws in order to determine their content, elicit general ideas related to them, and finally clarify the rules that govern the determination of their value. The royalty is studied in Egyptian and French laws. The latter law is of great importance in the study. Accordingly, the research deals with the subject of the royalty in two main chapters: The first chapter presents the general ideas of the royalty by defining its content and characteristics and distinguishing it from other ideas and indicating its types. As for the second chapter, it deals with how to estimate royalties, whether property royalties or service fees provided.

Keywords

• domanial royalties
• royalties for services rendered
• royalties and capital gains
• royalties
• taxes and taxes