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Information × Registration Number 0225U003338, (0125U001560) , R & D reports Title Organizational and legal aspects of substantiation of license fees (royalties) to a trademark in war time popup.stage_title Організаційні та правові аспекти обґрунтування ліцензійних платежів (роялті) до торгової марки в умовах воєнного часу Head Vlasenko Tetiana A., Доктор економічних наук Registration Date 20-06-2025 Organization Simon Kuznets Kharkiv National University of Economics popup.description1 To consider and summarize aspects of legislation and taxation in the field of trademark license fees; to consider the peculiarities of royalty taxation for non-profit enterprises, institutions and organizations, court practice in the payment of royalties; to develop methodological recommendations for justifying the royalty rate and peculiarities of paying royalties to individual residents popup.description2  In the context of global digital transformation and increasing market competition, intellectual property has become one of the key assets of enterprises. Trademarks and software are not only tools for identifying and commercializing products but also instruments for creating long-term competitive advantages. Effective management of these assets requires the development of well-founded mechanisms for assessing their value, licensing, and determining royalty rates. The aim of the study is to develop theoretical and methodological approaches and to substantiate practical foundations for the economic, organizational, and legal regulation of license payments (royalties) for the use of trademarks under martial law conditions in Ukraine. During the course of the research, systemic problems in the legal regulation of royalties in Ukraine under conditions of digital transformation and war were identified. The necessity of establishing transparent mechanisms for reporting and auditing the activities of collective management organizations (CMOs) was substantiated. The use of blockchain technologies was proposed as a tool for digitizing the processes of collecting and distributing royalties. The specific features of royalty taxation were defined, particularly in the context of the special legal regime “Diia City” and international tax treaties. Typical court disputes concerning royalties were analyzed, and practical recommendations were developed to mitigate tax risks for intellectual property entities. The results obtained have both scientific and practical value, as they enable the fair and economically justified formation of royalty rates, promote the development of licensing activities, and contribute to the effective use of intangible assets. ROYALTIES, INTELLECTUAL PROPERTY, ROYALTY TAXATION, COLLECTIVE MANAGEMENT ORGANIZATIONS, COPYRIGHT IN THE DIGITAL AGE, LEGAL REGULATION UNDER MARTIAL LAW, ECONOMIC EFFICIENCY OF ROYALTIES Product Description popup.authors Andriienko Anna D. Vlasenko Tetiana A. Kostin Illia D. Seleznova Halyna O. Tyshchenko Anna O. Cherednyk Anna O. Shapovalova Inha O. popup.nrat_date 2025-06-20 Close