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A "patent box" is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in a number of countries since 2000. Using comprehensive data on patents filed at the European Patent Office, including...
Persistent link: https://www.econbiz.de/10012064792
Persistent link: https://www.econbiz.de/10012216635
A "patent box" is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in a number of countries since 2000. Using comprehensive data on patent filings at the European Patent Office, including...
Persistent link: https://www.econbiz.de/10011880077
Persistent link: https://www.econbiz.de/10011896946
Standard-essential patents (SEPs) have become a key element of technical coordination in standard-setting organizations. Yet, in many cases, it remains unclear whether a declared SEP is truly standard-essential. To date, there is no automated procedure that allows for a scalable and objective...
Persistent link: https://www.econbiz.de/10012500157
freedom to operate (FTO), which firms typically obtain through a license from the patentee holding the original innovation … patentee's product market. We attribute this latter result to rent dissipation, which renders patentees unwilling to license …
Persistent link: https://www.econbiz.de/10014503038