Science, Computers & Technology Intellectual Property Tax

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46 sites blocked, watch your banners!

The Italian tax police seized 46 websites streaming videos in breach of the copyright holders, but is also going after entities “supporting” such sites through banners published on them so starting a new approach in the fight...more

The European Technology Index: Technology – An engine for growth?

In 2012, in light of the Euro crisis and uncertainty of a double dip recession, DLA Piper launched the first Tech Index survey. This was to review the perceptions and attitudes of European technology growth in light of market...more

Copyright measures against Google’s indexing of news contents

The Italian Government has just approved a law decree that apparently will introduce copyright-related measures aimed at sorting disputes relating to the usage of news contents by search engines and news aggregators....more

Global Tax Report - September 2013: Intellectual Property Tax Planning

In This Issue: - United States: Benefits of Intangible Property Migrations - United Kingdom: Innovation: The Name of the Game - Germany: OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS) Within the...more

Levick Monthly - July 2013: 5 Rules For General Counsel In The Digital Age, Risks Abound, But So Do Opportunities

In This Issue: - COVER STORY ..5 Rules for General Counsel in the Digital Age - CORPORATE & REPUTATION ..Bangladesh and Beyond: Walt Disney’s Leadership - LITIGATION ..Who Really Ignited Obama’s...more

Manufacturing Innovation in America Act Introduced in House

On June 28, Rep. Allyson Schwartz (D-PA) introduced legislation (H.R. 2605) to amend the Internal Revenue Code of 1986 to allow a deduction for "patent box" profit from the use of U.S. patents (and foreign patents in certain...more

News and Insights from Austin - Q2 2013

Welcome to the summer issue of News and Insights. In this issue, I’m proud to highlight Becca McKnight, who was recently selected by The Food and Drug Law Institute (FDLI) to serve on its Medical Devices Committee. Becca...more

Energy Newsletter - May 2013

In This Issue: - DISPUTE RESOLUTION: - Oil & Gas Litigation: New Decision May Impede Fracking on Federal Land - Intellectual Property: Non-Practicing Entities (Patent Trolls) Target Oil and Gas...more

Taxation Of Computer Software Sales: Ordinary Income, Capital Gain, Or Both?

The taxation of computer software is complex, confusing, and in some circumstances, uncertain; although self-created computer software is routinely sold today, especially with the significant increase in the number of...more

Mintz Levin’s London-based IP Practice Group Identifies the UK’s ‘Patent Box’ as a Boon for Clean Technology Clients

The UK government has proposed a new initiative called the “Patent Box,” designed to foster UK-based innovation and development, and enhance the competitiveness of the UK tax system. And, as an advantageous bonus for clean...more

Business News Digest – February 2013

In this issue: - What You Need to Know About the Proposed Maryland Investment Tax Credit for Cybersecurity - Trade Secret Legislation May Increase Infringement Claims and Lead to a Private Right of Action -...more

Supreme Court of Canada Establishes Important Principles in Transfer Pricing

The Supreme Court of Canada recently released its judgment in The Queen v Glaxo Smith Kline Inc.,1 (Glaxo), which is the Court's first pronouncement on Canada's transfer pricing rules. Transfer pricing involves the allocation...more

Inside the (Patent) Box: UK Government introduces beneficial tax regime on patent income

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

Strategic Intellectual Property Offshoring Through Outsourcing

Traditionally intellectual property (IP) offshoring has been used by multinational corporations as a way to reduce their global effective tax rates by holding their IP in low tax offshore jurisdictions. The 2009 relocation by...more

WTO Accession of the Russian Federation - Implications for Pharmaceuticals and Medical Devices

Russia’s accession to the World Trade Organization (WTO) will create opportunities to increase exports of pharmaceutical products and medical devices. On 16 December 2011, WTO Members accepted the terms of the Russian...more

TGS-NOPEC Victory in Franchise Tax Case has Broad Implications for Texas Businesses

On May 27, 2011, The Texas Supreme Court found in favor of TGS-NOPEC Geophysical Company in a dispute involving how TGS' receipts from the licensing of its geophysical data should be apportioned for Texas franchise tax...more

Nortel is Now Final: Most Software is Now Exempt from California Sales Tax; State Board of Equalization Expected To Fight Refund...

Last week, the California Supreme Court denied the California State Board of Equalization's petition for review of the Court of Appeal decision in Nortel Networks, Inc. v. State Board of Equalization, holding that a license...more

Locating IP in Ireland

Ireland offers many advantages to companies seeking to establish a base in Ireland to exploit intellectual property. There is a low corporation tax rate in Ireland and it has what is considered to be a business-friendly...more

IRS Guidance Regarding Qualifying Therapeutic Discovery Project Credit

On May 21, 2010, the Internal Revenue Service released Notice 2010-45,1 which provides anticipated guidance regarding the filing of claims for a qualifying therapeutic discovery project (“QTDP”) credit. The QTDP credit is a...more

China's State Administration Of Tax Clarifies Treaty Treatment for Technical Know-How

On January 26, 2010, the State Administration of Tax (the "SAT") issued another Notice on Issues Concerning Implementing Royalty Clauses in Tax Treaties (Guishuifa [2010] 46, also referred to as "Circular 46"), further...more

PLC Review of Russian Law on venture Capital 2010

This is a Q&A review of current Russian law on venture capital investments. The chapter was first published in the PLC Cross-border Private Equity Volume 2: Venture Capital Handbook 2010 and is reproduced with the kind...more

Taxation of Virtual Worlds

A brief analysis of recent IRS memorandum concerning the taxation of virtual currency, particular currency generated as a result of playing massively multiplayer online games such as World of Warcraft....more

If Your Client is Not Capturing IP-Related Tax Savings They are Likely Leaving Significant Money on the Table

Few companies accurately track the costs and profits associated with the development and deployment of intellectual property. As a result, they are unable to fully capitalize on the tax savings associated with their...more

Notice of Deposition of Corporation Designee

Notice of Deposition for Corporation Designee (officer, employee, etc. of a corporation party as a plaintiff or as a defendant)....more

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