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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
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,...
Persistent link: https://www.econbiz.de/10011880077
Persistent link: https://www.econbiz.de/10000937311
A common notion in the literature is that weak patent protection encourages internalization because it allows the firm to retain direct control over its intellectual assets by building its own subsidiary. However, "inventing around" may counteract this process. This patent practice which is most...
Persistent link: https://www.econbiz.de/10014173967
Th is chapter explains an important, yet often misunderstood exception to the TRIPS requirement that a compulsory license must be issued predominantly for domestic use (except where issued to address anticompetitive conduct). It assumes an understanding of the usual compulsory licensing...
Persistent link: https://www.econbiz.de/10014177958
This chapter builds upon the basic rules for compulsory licenses under TRIPS (available at http://ssrn.com/abstract= 1922803) to consider one reason TRIPS-compliant compulsory licenses remain controversial. It introduces two competing perspectives of patents as a possible social schema that can...
Persistent link: https://www.econbiz.de/10014177959
The Doha Declaration on the TRIPS Agreement and Public Health (in its Paragraph 6) recognized that developing countries with insufficient or no manufacturing capacity in the pharmaceutical sector could face difficulties in making effective use of compulsory licensing under the TRIPS Agreement....
Persistent link: https://www.econbiz.de/10014178461
Antitrust risks arise in common intellectual property transactions. This article reviews the general principles in the antitrust analysis of transactions involving the licensing of intellectual property rights, and applies those principles in the context of practical counseling
Persistent link: https://www.econbiz.de/10014185703
During the past decade the federal governments of emerging market ‘BRICS’ (Brazil, Russia, India, China, South Africa) nations have determined that the shortest path to an industrialized and innovative economy is via the institutional conversion of privately conceived, developed and...
Persistent link: https://www.econbiz.de/10014186101
Patent pools allow competing firms to combine their patents and license them as a package to outside firms. Regulators today favor pools that license their patents freely to outside firms, making it difficult to observe the unconstrained licensing strategies of patent pools. This paper takes...
Persistent link: https://www.econbiz.de/10014040874