法律英语词汇“Royalty”的翻译、意思、用法、释义-法律词典

单词	Royalty
释义	使用費 A payment made in respect of the exercise of a right to take a substance, and calculated either in respect of the quantity taken or the value of the substance taken, or the occasions upon which the right is exercised: A-G of Ontario v Mercer (1885) 8 App Cas 767. The term ‘royalty’ is employed commonly to describe payments to the holder of intellectual property rights for the use of such rights: Messager v British Broadcasting Co Ltd [1929] AC 151; Nethersole v Withers [1946] 1 All ER 711. For profits tax purposes, sums received by or accrued to a person for the use or right to use in Hong Kong a patent, design, trademark, copyright material or secret process or formula or other property of a similar nature, or for imparting or undertaking to impart knowledge directly or indirectly connected with the use in Hong Kong of such patent, design, trademark, copyright or other property (which are ordinarily known to be royalty payments) are deemed to be receipts arising in or derived from Hong Kong from a trade, profession or business carried on in Hong Kong and thus chargeable to profits tax: Inland Revenue Ordinance (Cap 112) s 15(1)(b). See also Copyright; Design; Patent. 就行使權利以取得某物質所支付的款項，其計算方法可以是就取得的數量，或就所取得物質的價值，或就行使該權利的次數：A-G of Ontario v Mercer (1885) 8 App Cas 767。「使用費」普遍被用作描述就使用知識產權而向該產權持有人所作的繳付：Messager v British Broadcasting Co Ltd [1929] AC 151; Nethersole v Withers [1946] 1 All ER 711。為利得稅的目的，任何人因某人在香港使用或有權使用任何專利權、設計、商標、版權物料、秘密工序或方程式或其他相類似性質的財產，或因傳授或承諾傳授某些直接或間接與在香港使用該等專利、設計、商標、版權物料、秘密工序或方程式或其他財產有關的知識而收取或應累算的款項﹝通常被稱為使用費的繳付﹞，會被當作是從在香港經營的某行業、專業或業務所得的於香港產生或得自香港的收入，並因此而應徵收利得稅：《稅務條例》（第112章）第15(1)(b)條。另見 Copyright; Design; Patent。n.
随便看	Right to privacy Right to silence Right to strike Right to terminate Right to use and occupy Right to vote Right to work Right-wrong test Riot Riparian right Rise and fall clause Risk Risk assessment Risk note Risk transference Road Roadshow Road traffic Road traffic noise Road use Roadworthy Robbery Robes Rolled-up plea Rollover

法律词典收录了8080条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。