HOÀN THIỆN PHÁP LUẬT VỀ GÓP VỐN BẰNG TÀI SẢN LÀ QUYỀN SỞ HỮU CÔNG NGHIỆP ĐỐI VỚI NHÃN HIỆU

Abstract

Intellectual property plays an increasingly important role in the capital structure of businesses. Especially,  industrial property rights account for a large proportion of the intellectual property. In fact, there is a variety of capital contributions case by trademarks which are in industrial property rights in Vietnam. The capital contribution by industrial property rights as trademarks has been governed by regulations such as Law on Intellectual Property (No. 50/2005/QH11) - as amended by the Law No. 36/2009 / QH12 (referred to as the IP Law 2005), Law on Enterprises 2020, Law on Science and Technology (No.29/2013/QH13), Law on Technology Transfer (No.07/2017/QH14), Circular 06/2014/TT-BTC valuation standard No 13…However, regulations on capital contribution with the intellectual property rights as trademarks have some inadequacies: (i) inadequacies on capital contributors; (ii) inadequacies on capital objects; (iii) inadequacies on the valuation of capital contribution assets. Within the scope of the article, the author focuses on solving the above issues.