News & Analysis as of

Royalties

German tax treatment of royalties regarding software license and database licenses – Draft guidance of German Federal Ministry of...

by Hogan Lovells on

Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors....more

BEPS Update – Germany on the way to limit the tax deductibility of royalties

by Hogan Lovells on

A new legislative approach of the German tax authorities, which had been leaked in December 2016, was passed on Thursday, 27 April 2017, as one of the very last laws of the current Bundestag prior to the elections in...more

An Obligation to Compensate a Patentee for Infringement May Not End When the Patent Expires. For the First Time, the Federal Court...

by Bennett Jones LLP on

An infringer's liability to compensate a patent owner may not end when the patent expires. The Federal Court has made a novel award of "springboard" profits, requiring an infringer to account for profits it made even after...more

Manatt Digital - April 2017

We at Manatt Digital are not only die hard music fans, we put our passions in our business and are invested and advocates of the ever evolving and seriously complicated business of music. This month’s newsletter is dedicated...more

Sovereign immunity shields university from inventorship dispute

by Hogan Lovells on

In a case involving medical methods invented by two Nobel laureates, the U.S. Court of Appeals for the Federal Circuit has ruled that sovereign immunity prevents a third researcher from pursuing his claim of co-inventorship...more

Corwin Stops Litigation Where Deal Protection Measures are not Preclusive

In Re Paramount Gold And Silver Corp. Stockholders Litigation examines the interaction of Corwin, Unocal and deal protection measures. At issue was a Merger Agreement which provided for Coeur Mining, Inc. to acquire all of...more

Delaware Chancery Court Applies Corwin To Dismiss Post-Merger Fiduciary Duty Claim After Finding A Royalty Agreement Did Not...

by Shearman & Sterling LLP on

On April 13, 2017, Chancellor Andre G. Bouchard of the Delaware Court of Chancery dismissed a shareholder derivative suit alleging a breach of fiduciary duty against the directors of Paramount Gold and Silver Corp....more

Senegal's New Mining Code

by DLA Piper on

Senegal has officially introduced its new mining code, which has been a work in progress since 2012 when proposals were first made to revise the former mining code introduced in 2003. In recognising the potential that the...more

Tightening the Tax Screws on International IP Structures

by Carlton Fields on

For many years prudent international tax planning for multinational enterprises has included structures designed to minimize global taxes by developing or holding intangible property (IP) in foreign subsidiaries located in...more

Biosimilar Remedies Not Limited Without Full Patent Dance

by Foley & Lardner LLP on

The judge presiding over the pending biosimilar litigation between Janssen and Celltrion/Hospira has issued guidance regarding the ramifications of a potential standing defect. Judge Wolf opined that Janssen’s biosimilar...more

Draft interpretation note on withholding tax on royalties

by Hogan Lovells on

The South African Revenue Service has issued a draft interpretation note on the application of the withholding tax imposed on royalties in terms of sections 49A to 49H of the Income Tax Act. ...more

Development of court practice on including royalties in the customs value of imported goods

by Dentons on

On 31 January 2017 the Commercial Court of Lipetsk Oblast rendered a decision (the “Decision”) in case No. ?36-5326/2016 in which the issue was considered of including royalties payable on a finished product produced within...more

Supreme Court of Texas Holds Strip-And-Gore Doctrine Does Not Make Adjacent Landowners Mandatory Parties

by BakerHostetler on

On Feb. 3, 2017, the Supreme Court of Texas held that adjacent landowners were not mandatory parties to a lessor’s suit against the lessee for failure to make royalty payments if the adjacent landowners had not claimed any...more

Estimates from Common Metering System are Insufficient to Maintain Oil and Gas Lease

by Reminger Co., LPA on

Recently, the Seventh District Court of Appeals of Ohio in Joseph and Anna Lang v. Weis Drilling Company, et al., Slip Opinion No. 2016-Ohio-88213, held that estimates derived from a common metering system are insufficient to...more

EU member states reached consensus on anti-hybrid mismatch measures

by DLA Piper on

On February 21, 2017, the Council of the European Union (ECOFIN, in this context) reached political consensus on a directive (known as ATAD 2) amending the EU Anti-Tax Avoidance Directive as adopted on July 17, 2016 (EU...more

Senegal's new Mining Code

by Dentons on

In October 2016, the Senegalese Parliament passed a new Mining Code (the New Mining Code), which affects the way mining permits are processed, places additional social and environmental obligations on mine operators and...more

Michael Jackson Estate Tax Case Moving Forward

by Charles (Chuck) Rubin on

Most estate tax practitioners will tell you estate tax it is all about valuation when assets are other than cash and marketable securities. The estate tax case of the Michael Jackson estate is an ideal demonstration. Tax...more

District Court Excludes Damage Expert for Failure to Apportion But Gives Expert One More Opportunity to Supplement Report

In this patent infringement action, Plaid sought to exclude the entirety of the plaintiff's damage expert's, Robinson's, reasonable royalty analysis as based on an apportionment "plucked out of thin air." Yodlee opposed the...more

Is Everybody Here? Supreme Court Defines Necessary Parties

by Strasburger & Price, LLP on

Texas Rule of Civil Procedure 39(a) requires joinder of person who is subject to service as a party to the suit if that person’s absence would prevent complete relief or that person claims an interest in the litigation....more

Customs. Major Russian legislation changes for 2016

by Dentons on

We would like to present the overview of the most important legislation changes in customs for 2016....more

BMS settles Keytruda patent suit against Merck

by Goodwin on

As we previously reported, Bristol-Myers Squibb Co. and Ono Pharmaceutical Company sued Merck & Co. in 2015 alleging that Merck’s sale of Keytruda® infringes a patent directed to the use of anti-PD-1 antibody to treat...more

German Copyright Law Sets Limitations on Exclusive Licenses

by Dorsey & Whitney LLP on

The German parliament adopted a series of amendments to copyright law designed to protect authors of copyright works (“authors”) against the perceived superior bargaining power of the copyright industry. The new rules...more

New Lawsuits Challenge Qualcomm’s Allegedly Anticompetitive Patent Practices

by Perkins Coie on

The Federal Trade Commission filed suit last week in federal court against Qualcomm, Inc., following its investigation launched in September 2014. The FTC alleges that the semiconductor manufacturer illegally maintained a...more

Judge Bloom Hits Bombardier with Enhanced Ongoing Royalty Damages and Treble Damages Following Patent Infringement Loss

On January 3, 2017, Judge Bloom of the Southern District of Florida added nearly $1 million in pre-judgment interest to the damage figure of roughly $48.2 million already owed by Bombardier to Arctic Cat due to a finding of...more

BEPS – Germany on the way to limit the tax deductibility of royalties

by Hogan Lovells on

A new legislative approach of the German tax authorities leaked last December 19 will have a significant impact on the tax deductibility of royalties owed to related persons being subject to a preferential back end tax regime...more

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