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/usr/share/doc/r-cran-base64enc/copyright is in r-cran-base64enc 0.1-3-1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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Format: https://www.debian.org/doc/packaging-manuals/copyright-format/1.0/
Upstream-Name: base64enc
Upstream-Contact: Simon Urbanek <simon.urbanek@r-project.org>
Source: https://cran.r-project.org/package=base64enc

Files: *
Copyright: 2012-2016 Simon Urbanek <simon.urbanek@r-project.org>
License: GPL-2 or GPL-3

Files: debian/*
Copyright: 2013-2016 Sebastian Gibb <sgibb.debian@gmail.com>
License: GPL-3

License: GPL-2
 This program is free software: you can redistribute it and/or modify
 it under the terms of the GNU General Public License as published by
 the Free Software Foundation, either version 2 of the License, or
 (at your option) any later version.
 .
 This program is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 GNU General Public License for more details.
 .
 You should have received a copy of the GNU General Public License
 along with this program.  If not, see <http://www.gnu.org/licenses/>.
 .
 On Debian systems, the full text of the
 GNU General Public License version 2 can be found in the file
 `/usr/share/common-licenses/GPL-2'.

License: GPL-3
 This program is free software: you can redistribute it and/or modify
 it under the terms of the GNU General Public License as published by
 the Free Software Foundation, either version 3 of the License, or
 (at your option) any later version.
 .
 This program is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 GNU General Public License for more details.
 .
 You should have received a copy of the GNU General Public License
 along with this program.  If not, see <http://www.gnu.org/licenses/>.
 .
 On Debian systems, the full text of the
 GNU General Public License version 3 can be found in the file
 `/usr/share/common-licenses/GPL-3'.