Intellectual Property – May 23, 2012

by Morrison & Foerster LLP on 5/1/2012

Beginning on 1 April 2013, the UK Government will reduce the rate of corporation tax payable in the UK on profits arising from patents and some other forms of intellectual property (“IP”). The reduced tax rate implemented by...more

by Reed Smith on 4/18/2012

A new opportunity may exist for franchisors to claim an exception to Virginia’s royalty addback statute based on a recent Circuit Court decision. In Wendy's International Inc. v. Virginia Dep't of Taxation, decided March...more

by Venable LLP on 3/20/2012

In this presentation: - What is Unrelated Business Income? - UBIT Exceptions: Qualified Sponsorship Income - UBIT Exceptions: Royalty Income - Cause-Related Marketing Please see full presentation...more

by Moodys LLP Tax Advisors on 3/9/2012

The Canada Revenue Agency (“CRA”) recently lost in Tax Court against a taxpayer that had structured their operations to minimize Canadian tax. The case, Velcro Canada Inc. v. The Queen, (“Velcro Canada”) is the first case...more

by Nerses Isajanyan on 3/6/2012

The article outlines the basic features of Armenian corporate law. Fundamentals of corporate formation, administration and other aspects of corporate activities are summarized in a few short paragraphs....more

by Fraser Milner Casgrain LLP on 2/28/2012

The Tax Court has once again considered the meaning of the phrase “beneficial owner” for purposes of the tax treaty between Canada and the Netherlands. It has also once again ruled in favour of the taxpayer in...more

by McNees Wallace & Nurick LLC on 2/23/2012

In January 25th, Pennsylvania House Members Dave Reed and Eugene DePasquale, together with 62 bipartisan cosponsors, introduced legislation (HB 2150, PN 3019) to disallow deductions under Pennsylvania’s Corporate...more

by Sutherland Asbill & Brennan LLP on 2/2/2012

The U.S. Court of Appeals for the Federal Circuit recently held that expenses associated with a third-party electronic database service can constitute taxable costs. In re Ricoh Co., Ltd. Patent Litig., No. 2011-1199,...more