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Special Report on

Tax “Patent Box”

tax patent box special research report Photo by monopoly.cdbpdx.com
The Government has announced it will consult on the introduction of a new 10 percent  corporate tax rate for income from patents. A number of EU countries have introduced beneficial corporate tax regimes for companies exploiting Intellectual Property ("IP”). These include the so-called "Patent Box” regime which was introduced by the Netherlands in 2007 to provide low rates of tax on IP-related income.  There are also IP regimes in Spain, Belgium and Luxembourg. In the 2009 Budget, the Government announced that it would consider evidence for changes to the way the tax system encourages innovative ...
The licence may define ways under which the copy can be used, in addition to the automatic rights of the buyer including the first sale doctrine and (freedom to use, archive, re-sale, and backup). Many form contracts are only contained in digital form, and only presented to a user as a click-through where the user must "accept". As the user may not see the agreement until after he or she has already purchased the software, these documents may be contracts of adhesion . These documents often call themselves end-user licensing agreements ( EULAs ). Licensing terms can also be enforced by use of a license manager , which ...
REVIEWS AND OPINIONS
IP finance: Tulips and Tax Benefits in the Netherlands
"Where money issues meet IP rights". This weblog looks at financial issues for intellectual property rights: securitisation and collateral, IP valuation for acquisition and balance sheet purposes, tax and R&D breaks, film and product finance, calculating quantum of damages--anything that happens where IP meets money. Though the Dutch did not win the World Cup final this past weekend, they have succeeded in another area: enticing IP investment with strong tax incentives for companies undertaking R&D. Formerly known as the “patent box”, the recently-amended (as of January 1, 2010) “innovation box” is a ... market research, surveys and trends
7 tax incentives for UK digital & technology startups
Having taken the risk and side-stepped the typical job route to become a tech entrepreneur and wealth-creator, its a good job that there are still some tempting UK tax incentives out there to support you. Here are just 7 tax ideas or tips that you should be thinking about for your start-up: Entrepreneur’s Relief – if you hold 5% or more of the shares in your startup for 12 months and work as an officer /  director or employee, then when you come to sell the shares your effective tax rate will be just 10% on the gain. This is limited to the first £5m of gain over your lifetime. Sure beats an income tax top rate of ... market research, surveys and trends

SURVEY RESULTS FOR
TAX “PATENT BOX”

Tax Justice Network: Dutch multinationals hardly pay any tax
It quoted Bill Dodwell of Deloitte, who said this "shows the giant contribution of small companies. It is probably because many are less international and so have different planning opportunities.” Quite: this ability of big multinationals to hop offshore to cut their tax bills, penalising the smaller firms, is one of TJN's core concerns. More recently, TJN's Richard Murphy released a report for the UK Trades Union Congress (TUC) showing how the public purse loses £13 billion a year through tax avoidance by the wealthy and £12 billion a year through tax avoidance by corporations. Well now a similar story has ... industry trends, business articles and survey research
TiVo Wins $74 Million in Patent Suit Against EchoStar - Business ...
The 10-member jury spent just about two hours, including a cigarette break, to decide that the parent of the Dish satellite network had infringed nine sections of TiVo's patent on technology for digital video recorders , or DVRs, that let viewers pause, rewind and fast-forward live TV shows. "There was no one thing," said jury forewoman Cathy Lindsey, a school secretary. "We just felt like there was infringement on all the charges. It wasn't unanimous to start with, but we were close." TiVo won most of the $87 million in damages it sought. The case in federal district court was closely watched on ... industry trends, business articles and survey research
RELATED NEWS
The "Chapan" M & A Wave
Ray Tsuchiyama has held leadership positions with start-ups and multinationals; he has led operations and global teams based in Europe, Asia-Pacific, and Latin America.   Reminiscent of U.S. business magazines depicting the Japanese buying tsunami in the U.S. during the 1980s, a recent issue of Japanese weekly Nikkei Business featured a cover story entitled "Your New Boss is Chinese: ‘Chapan’ or Chinese Takes Over Japanese Companies."  (The Nikkei Business cover had a Chinatown gate image super-imposed on the iconic Tokyo Ginza shopping district – similar to when U.S. media editors put Japanese flags to decorate ... market trends, news research and surveys resources
Good legislation languishes, bad legislation sails through
I've forgotten to mention that while the Senate failed to pass an extension of unemployment insurance last night, it did manage to extend the new homebuyer's tax credit. That's the $8,000 payoff for any first-time homebuyer who buys a place now versus a year from now. Speaking as someone who was eligible for the credit last year, it's a really dumb program. The government doesn't need to be subsidizing my home purchases. I bought because the market was low, and mainly worried that the frenzy to qualify for the credit would push the market higher than $8,000 above the price it would be at when the credit ... market trends, news research and surveys resources

INFORMATION RESOURCES

Business Update - February 2010
Corporation Tax - Patent Box. In order to strengthen the incentives to invest in innovative industries and ensure the UK remains an ... technology research, surveys study and trend statistics
Doing Business in Utah
Table 5 – Due Dates for State and Federal Tax Returns and Other Reports . .... Patents. Contact: Superintendent of Documents. PO Box 371954 ... technology research, surveys study and trend statistics
The Patent Office Is Promoting Shocking New Tax
considered what might be inside before opening Pandora's Box. Allowing patents on tax strategies is very different from allowing patents ...
REAL TIME
TAX “PATENT BOX”
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QUESTIONS AND ANSWERS
Google Answers: How to find out (by internet) a USA patent is ...
How to find out (by internet) a particular USA patent is under reexamination or not? I searched www.USPTO.gov; delphion, seem USPTO do not disclose that info. please do not tell me "Ask a lawyer; attorney", I already know that's a solution. Hi simon815! The short answer is that this information is available over the internet, and you can find it for free. After searching the USPTO.gov site, I came across this little FAQ: http://www.uspto.gov/main/faq/ There is a question in the left hand pane - 'How do I obtain the status of a patent?'. The solution is given as follows: "How do I obtain the ...
Who created the box of matches ? - Yahoo! Answers
The quest for ways to ignite a fire began about 1.5 million years ago, when the caveman discovered that he could start a fire by rubbing two sticks together, and ended with the successful invention of the non-toxic matches we use today. Today, approximately 500 billion matches are used each year and about 200 billion of these come from matchbooks. In 1669, an alchemist, one who mistakenly believes that he can change base metals into gold, mixed up a batch of something which was, surprisingly, not gold, but a substance he named phosphorous. Since his recipe did not produce the gold he desired, he tossed it onto the heap of history.