44.- GASTOS DEDUCIBLES EN DETERMINADOS RENDIMIENTOS DEL CAPITAL MOBILIARIO

Berne convention for Literary and Artistic Works85 _{sets internationally general guide-}

lines for copyright. There are some provisions which give signing states more space to regulate copyright when others are more strict. Berne convention was originally ac- cepted in 1886, and it was revised in Paris in 1971. According to the World Intellectual Property Organization(WIPO), 171 states have ratied the convention at the time of writing.86

Berne convention states the term of copyright. According to the Convention minimum term of copyright is 50 years from the author's death. In a joint authorship case, when there are multiple creators for the work, the duration of the copyright protection is counted from the death of the last survivor. However, if the author is anonymized or pseudonym, the term of copyright is 50 years from the work's publishing date. As these are the minimum periods for the copyright-protection, states can decide to set longer-term but not shorter.87

The convention also denes these "literary and artistic" works, which are objects for copyright. The denition lists many dierent types of works, and therefore the scope

85_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

at Paris July 24, 1971 1161 UNTS 3.

86_{Berne Convention contracting parties (World Intellectual property organization ) ⟨https://www.}

wipo.int/treaties/en/ShowResults.jsp?treaty_id=15⟩ accessed 23 May 2020.

87_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

of copyright-protection is dened broadly. According to The convention, literary and artistic work can be

"every production in the literary, scientic and artistic domain, whatever may be the mode or form of its expressions, such as books, pamphlets and other writings; lectures, addresses, sermons and other works of the same nature; dramatic or dramatico-musical works; choreographic works and en- tertainments in dumb show; musical compositions with or without words; cinematographic works to which are assimilated works expressed by a pro- cess analogous to cinematography; works of drawing, painting, architecture, sculpture, engraving and lithography; photographic works to which are as- similated works expressed by a process analogous to photography; works of applied art; illustrations, maps, plans, sketches and three-dimensional works relative to geography, topography, architecture or science."88

The Berne Convention set minimum right for copyright owner. The convention also divide the right to two category; economical rights and moral rights. Economical rights are rights which are related to the economical value of the work. Economical values are movable such that they can be transfered from one person to the other. The convention give rightowner six exclusive economical rights:

ˆ The right of reproduction89_,

ˆ The right of translation90_,

88_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

at Paris July 24, 1971 1161 UNTS 3, 2(1).

89_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

at Paris July 24, 1971 1161 UNTS 3, art 9.

90_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

ˆ the right of adaption91_,

ˆ the right of public performance and communication to the public92_,

ˆ The right of public recitation and communication to the public of recitation93

ˆ optional right to obtain a share on the resale of a work of art94_.

In addition to economic rights, the convention also provides moral rights to the author. Moral rights are right, which are not movable, and these rights are more related to the artistic values of the work. The idea about moral right is to promote creator's rights as an artist. Moral rights are for instance right to claim authorship and right to prevent such modication to the work which would inuence to the honour and reputation of the author.95

Also WIPO Copyright Treaty(WCT)96 _{regulates copyrights in the international level.}

WCT is an especially important treaty for information technology because it states that software shall be protected with copyright97_{. WCT also states that the selection}

or arrangement of their contents in the database is protected with copyright98_{. On the} 91_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

at Paris July 24, 1971 1161 UNTS 3, arts 12,14.

92_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

at Paris July 24, 1971 1161 UNTS 3, 11,11bis.

93_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

at Paris July 24, 1971 1161 UNTS 3, 11ter.

94_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

at Paris July 24, 1971 1161 UNTS 3, 14ter.

95_{Berne Convention for the Protection of Literary and Artistic Works, September 9, 1886, revised}

at Paris July 24, 1971 1161 UNTS 3.

96_{WIPO Copyright Treaty (1996) 2186 UNTS 121.} 97_{WIPO Copyright Treaty (1996) 2186 UNTS 121, art 4.} 98_{WIPO Copyright Treaty (1996) 2186 UNTS 121, art 5.}

other hand, data stored to the database is not by denition protected with copyright according to the treaty.

In addition to WCT and Berne Convention, also TRIPS agreement99 _{regulate copy-}

rights matters in countries which are member states in the World Trade Organization. Aim of the TRIPS is set minimum standards for the Intellectual properties in the WTO member states. As the World Trade Organization has drafted TRIPS agreement, the aim of the treaty is also to provide a similar condition for international trade in all member states of the World Trade Organization. TRIPS agreement also states that software is in the scope of copyright regulation.100