The Tax Treatment of Patents in Iraqi Law
In: Proceedings of the First international conference on Legal Sciences: Intellectual Property - Contemporary Problems & Legal Solutions (ICLS-22)
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In: Proceedings of the First international conference on Legal Sciences: Intellectual Property - Contemporary Problems & Legal Solutions (ICLS-22)
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In: INTELLECTUAL PROPERTY, COVID-19, AND THE NEXT PANDEMIC: DIAGNOSING PROBLEMS, DEVELOPING CURES (Cambridge U. Press, Forthcoming 2023)
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In: Propriété intellectuelle - intellectual property 5
In: Thèse no. ... de la Faculté de droit de l'Université de Genève 853
In: Sustainability ; Volume 10 ; Issue 6
This paper, firstly, empirically examines the relationship between Chinese companies&rsquo ; cross-border mergers and acquisitions and the acquirers&rsquo ; innovation performance. Secondly, it investigates the moderate effects of industrial policy and intellectual property protection on the relationship between cross-border M& ; A and the acquirers&rsquo ; innovation performance. At the same time, based on the perspective of corporate heterogeneity, the effect of state-owned equity on the above-mentioned moderate relationship was analyzed. The conclusions are as follows: First, Chinese companies&rsquo ; cross-border acquisitions have significantly improved the acquirers&rsquo ; innovation performance. Second, industrial policies negatively affect the relationship between cross-border mergers and acquisitions and the acquirers&rsquo ; innovation performance. Third, the moderating role of intellectual property protection is not stable. Fourth, state-owned equity negatively affects the relationship between cross-border M& ; A and the acquirers&rsquo ; innovation performance ; the third-order interaction of state-owned equity on intellectual property protection, cross-border mergers and acquisitions, and the acquirers&rsquo ; innovation performance shows that the special relationship between state-owned enterprises and the government not only failed to help them make better use of intellectual property protection for technological innovation, it also adversely hindered the realization of its innovative performance.
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In: Journal of institutional and theoretical economics: JITE, Band 171, Heft 2, S. 238-262
ISSN: 0932-4569
World Affairs Online
In: 8(3) Journal of Intellectual Property, Information Technology and E-Commerce Law (JIPITEC) 212 (2017)
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In: MIPLC studies 14
In: Munich Intellectual Property Law Center – MIPLC volume 8
In: Nomos eLibrary
In: Open Access
Abstract: We present in this paper a case of technological competence development in the aerospace sector in Brazil, by addressing the complete cycle of integrated circuits for satellite applications, an area of high technology which is strategic to the country. The development of technological and business competences is linked to an understanding of the existing relations between different participating institutions, both public and private. There is an effort to establish a network for the development of radiation-hard integrated circuits in Brazil, comprising universities, research centers, private companies, design houses, funding and governmental agencies. These institutions have been working to define their roles, through participation in federally funded projects to develop robust component technology for the aerospace industry in Brazil. As a means to maintain and improve this network, it is suggested that long term planning tools such as technology roadmaps be adopted, as well as measures to increase awareness of and help clarify intellectual property issues, which is considered a significant bottleneck to advance technology development in this area. In this sense, open innovation may be considered an alternative for competitively enhancing the outcomes of the sector.
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INTRODUCTIONThe Pakistan government has been under severe pressure from the World Intellectual Property Organization (WIPO) and International Intellectual Property Alliance to tighten its anti-piracy regime. In 2000, IIPA recommended Pakistan to be placed on the watch list of major violators of international intellectual property legislation. According to IIPA, Pakistani copyright law is TRIPS-incompatible. The Alliance called for a TRIPS-compatible draft that should take into account new technologies including implementation of provisions of WIPO treaties like WCT and WPPT.
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Intellectual property law is territorial in nature. That is why intellectual property assets have always been favorites among international tax planners. Rapid appreciation, even faster transfer times, and a somewhat vague standard for appraisal and valuation make for an interesting field of play. Transfer the assets to a low tax jurisdiction before the appreciation begins, and you find yourself with a large income stream that is taxed at a low rate. Miss the beat, and you have a large tax hit. For these reasons, many nations have followed the lead of Ireland in providing for so-called "patent box" schemes. These tax incentives provide lower tax rates for corporations who agree to develop intellectual property in the host country. With global IP royalties over $300 billion in 2014, a tax savings of a few percentage points quickly adds up. But patents are not the only IP assets that can be developed and licensed. Recently, the Dutch government realized this and expanded their "patent box" regime and renamed it the "innovation box." While most of the world has focused on the interesting planning and development opportunities afforded patents and so-called "high-tech startups," this Article will discuss the opportunities afforded by the lowerhanging fruit of copyrights and copyright royalties. This Article suggests that copyrights are a lower-hanging fruit, and that by providing incentives for copyright development, developing nations will spend less and reap more benefit. Part I will discuss a short history of the patent box. Part II will ask why a copyright box might be preferable. Parts III and IV will discuss criticisms of box schemes, and then look at the OECD's BEPS project in more detail. Part V will examine what issues will govern the design and implementation of a copyright box.
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Purpose: This study aims to investigate the legal arrangement and procedural challenges in the implementation of copyright as an object of fiduciary guarantee in business development in Indonesia. Design/methodology/approach: This study was conducted by using empirical juridical method to examine the provisions of Law No. 28 of 2014 regarding the arrangements of copyright as fiduciary guarantee. Findings: The results showed that the obstacles in realizing copyright as an object of fiduciary guarantee are related to the limited period of protection of intellectual property. Moreover, there is unclear mechanism for determining the assessment of intellectual property assets and the appraisal institutions of intellectual property in Indonesia. Practical implications: Practically, procedural and technical mechanism between institutions are needed to coordinate institutions, such as Bank Indonesia, Director General of Intellectual Property, Collective Management Institution, creators, artists and public appraisal associations to focus on creating institutions that manage Intellectual Property-based financing. Originality/value: This paper provides insights on the contemporary business development in Indonesia by examining the role of copyright as an intangible as an object of fiduciary collateral. ; peer-reviewed
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Рассматриваются современные концепции прав интеллектуальной собственности в российском и зарубежном законодательстве, анализируются концептуальные подходы к правовому режиму охраны и защиты прав интеллектуальной собственности, проблемы стимулирования развития современного законодательства в сфере интеллектуальной собственности с точки зрения теории общественного достояния. Реалии сегодняшнего дня требуют обновления концептуальных подходов к правовому режиму охраны и защиты прав интеллектуальной собственности, и это в значительной степени должно найти свое отражение в национальном законодательстве и международно-правовых актах в сфере интеллектуальной собственности. ; Modern concepts of intellectual property rights in Russian and foreign legislation are considered, conceptual approaches to the legal regime of security and protection of intellectual property rights and problems of fostering the development of modern legislation in the field of intellectual property from the standpoint of the theory of public domain are analysed in the paper. Today's realities require a renovation of conceptual approaches to the legal regime of security and protection of intellectual property rights, which must to a large extent find its way into national legislations as well as international law instruments in the field of intellectual property.
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What are the implications of digital representation on intellectual property and ownership of cultural heritage? Are aspirations to preservation and accessibility in the digital space reconcilable with cultural sensitivities, colonized history, and cultural appropriation?
This volume brings together different perspectives from academics and practitioners of Cultural Heritage, to address current debates in the digitization and other computational study of cultural artifacts. From the tension between the materiality of cultural heritage objects and the intangible character of digital models, we explore larger issues in intellectual property, collection management, pedagogical practice, inclusion and accessibility, and the role of digital methods in decolonization and restitution debates.
The contributions include perspectives from a wide range of disciplines, addressing these questions within the study of the material culture of Africa, Europe, Asia, Oceania, and the Americas.
The aim of this article is to explore the conceptual bases and methodological issues involved in the codification process of Estonia׳s intellectual property law and outline the main results. The conceptual bases of this codification consist of evolutionary development, a comparative-law approach, stakeholder involvement and regulatory impact assessment. The reform draws on the existing regulatory framework (existing IP law), developed further by the identification and use of the best regulatory practices of other countries and model laws. Stakeholder involvement and regulatory impact assessment are used to improve the draft law and make it compatible with Estonian socio-economic conditions. This article summarises the results of the extensive work from 2012 to 2014 that resulted in the draft Copyright and Related Rights Act, the draft Industrial Property Code and the draft Act Implementing the Copyright and Related Rights Act and the Industrial Property Code with the relevant annexes. The analysis focuses on the Estonian codification project as a case study. The author relies on traditional research methods from social science and draws on comparative and dogmatic analysis conducted during the codification, using empirical socio-economic data acquired through stakeholder involvement and impact assessment. The article also reflects the author׳s personal experience, insights and intimate knowledge of the codification process gained through management and coordination of the project and in acting as a head of the expert group on the codification of IP law under the auspices of the Ministry of Justice of Estonia. The Estonian example could serve as a comparative model for countries aiming to modernise their IP laws within the EU acquis and international legal framework.
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The EU Enforcement Directive provides a set of provisional measures to be applied upon request from a right-holder of a particular object of intellectual property. Simultaneously, the EU Enforcement Directive envisages a set of defences for an alleged infringer (defendant) in order to safeguard the balance of the parties. This article discusses available defences for an alleged infringer in the provisional measures as provided by the EU Member States when the norms of the EU Enforcement Directive are transposed. Specifically, the present article not only focuses on the threshold of evidence to be presented by a plaintiff for the application of provisional measures, but also in regard to a set of available motions that could be lodged by an alleged infringer. This article argues that though the EU Enforcement Directive should provide harmonisation of national law in relation to provisional measures (in addition to other civil remedies under that Directive), the currently existing disparities among EU Member States demonstrate that such an aim is far from being achieved. Therefore, application of provisional measures throughout EU depends on the national law and, in the result, its practical outcome varies from one EU Member State to another.
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