Royalties

News & Analysis as of

Arm’s Length Royalty Rates Save Medtronic from $1.36 Billion Tax Deficiency

Addressing whether certain intercompany technology license agreements were negotiated at arm’s length, the US Tax Court rejected the Internal Revenue Service’s (IRS’s) alleged $1.36 billion tax deficiency and determined that...more

TV Broadcasters Filing Royalty Claims Will Need to Hustle

TV broadcasters know that every July 31st, they need to file with the Copyright Royalty Board (CRB) to claim a share of the royalty fund for out-of-market carriage of their programming by cable and satellite TV systems. The...more

Legal FAQ: Introduction to Patent Litigation

Who enforces a patent? When can a district court patent case be filed? What does the patent holder have to prove to win an infringement suit? Fenwick patent litigators Charlene Morrow and Dargaye Churnet cover these and other...more

Avatar Wins Against Another Copyright Owner… in an Unusual Manner

A recent decision from the California Court of Appeal, Fourth Appellate District, ended the hopes and dreams of a copyright owner from receiving a share of the $2.8 billion earned by James Cameron’s Avatar film. In this...more

CJEU Confirms EU Competition Law Does Not Prevent Royalties for Revoked Patent Licences

On 7 July 2016, the Court of Justice of the European Union (CJEU) ruled that, provided that a licensee is free to terminate a licence agreement on reasonable notice, it can be obliged to pay royalties even after the patent...more

What do Prince, Michael Jackson, and Whitney Houston Have in Common?

Michael Jackson, Prince and Whitney Houston each revolutionized the music industry and impacted popular music for decades. We all appreciate how Michael Jackson moonwalked across the stage, Prince made it (purple) rain and...more

Alberta announces new drilling incentive programs

On January 29, 2016, Alberta’s Royalty Review Panel (the “Panel”) issued its report (the “Report”) recommending a new modernized oil and gas royalty framework (the “New Framework”) that will apply to all new wells spud on or...more

EU Court Rules That Royalties for Unpatented Technology Are Not Necessarily Anticompetitive

On 7 July 2016, the Court of Justice of the European Union (CJEU) handed down a judgment on whether Article 101 of the Treaty on the Functioning of the European Union (TFEU) must be interpreted as precluding effect being...more

California Environmental Law & Policy Update - July 2016

Environmental and Policy Focus - South Coast AQMD plan would fight smog mainly through incentives, not rules - Los Angeles Times - Jun 30 - The South Coast Air Quality Management District's draft Air Quality...more

Understanding the SEC’s Proposed New Mining Disclosure Rules: Questions and Answers

On June 16, 2016, the SEC proposed a major overhaul of the disclosure requirements for companies that are engaged in material mining operations, including royalty companies. The proposed rules would replace the SEC’s...more

Tax Newsletter - March / April 2016 (China and Hong Kong)

Welcome to the latest issue of our Tax Newsletter. In this issue, we have covered a number of developments and cases in the PRC and Hong Kong which could impose legal and tax implications to your business. In the PRC, an...more

Withholding Agents–Obligation to Withhold On Payments to Foreign Persons When Source of Payment Uncertain

In recent guidance to auditors, the IRS discusses what happens when a payor withholding agent pays items to a foreign payee when the withholding agent is uncertain whether the payment is U.S. source....more

Washington ALJ Upholds B&O Assessment on German Company’s Royalty Income

On May 31, 2016, the Washington Department of Revenue (DOR) Appeals Division released a Determination (No. 15-0251, 35 WTD 230) denying a German pharmaceutical company’s business and occupation tax (B&O) protest. The...more

The Battle Between the Estate of Michael Jackson and the IRS Continues

In March 2014, I reported on the all-out battle that was ensuing in the U.S. Tax Court between the IRS and the Estate of Michael Jackson over the value of the late pop singer’s estate. It began in 2013, when the estate...more

En Banc Federal Circuit Revisits Its Patent Exhaustion Cases

On February 12, 2016, the United States Court of Appeals for the Federal Circuit reaffirmed its precedent governing the patent exhaustion doctrine in an en banc opinion in Lexmark International Inc. v. Impression Products...more

CBS Radio Remasters the Art of Not Paying Artists Royalties

Two years ago, a federal judge rocked the music industry in holding that pre-1972 recordings may be protected under state copyright laws and are protected by California copyright law. This holding, in a case brought against...more

Lessee Escapes Termination

Escondido and Justapor. Next up on Tiny Desk Concert? Good guess, but no. They are the parties in Escondido v. Justapor, a Texas case presenting the perils of lease termination clauses and vaguely-drawn contracts....more

Unlike California, New Federal Trade Secret Law Offers Right to Jury Trial on Reasonable Royalty Damages

The new Defend Trade Secrets Act (DTSA) became law on May 11, 2016 and applies to any misappropriation that occurs on or after that date. Although the DTSA creates a federal, civil remedy for trade secret...more

[Webinar] Best Practices for Licensing in Today's Evolving Legal Framework - June 16th, 1:00pm CST

The Supreme Court of the United States recently held that royalty payments beyond the expiration of a patent are per se unlawful. However, many ground-breaking technologies being developed and licensed from the nation's...more

Sixth Circuit Rules in Favor of Songwriter’s Heirs in Copyright Termination Decision in Jackson Brumley et al. v. Albert Brumley &...

In its May 16, 2016 decision in Jackson Brumley et al. v. Albert Brumley & Sons Inc. et al., the Sixth Circuit expressed skepticism of the Second Circuit’s and Ninth Circuit’s interpretation of the 304(c) termination...more

FRANCHISEE 101: What to Do About Franchisor’s Harmful New Policies

Franchisees aren't always excited when their franchisor introduces a new policy. But if a new policy overreaches and might doom a franchisee's business, can it be stopped before it starts?...more

Certain Provisions of California Resale Royalty Act Are Preempted by the Copyright Act

On April 11, 2016, in Estate of Robert Graham, et al. v. Sotheby’s, Inc., D.C. No. 2:11-cv-08604-MWF-FFM (C.D. Cal. 2016), U.S. District Court Judge Michael Fitzgerald concluded that certain provisions of the California...more

UK Finance Bill 2016: Royalty Withholding Tax

Domestic UK law imposes a 20% royalty withholding tax on limited types of payment and on specific categories of intellectual property. This year's Finance Bill expands the scope of intellectual property royalties that are...more

Here’s Another Fine Mess You’ve Gotten Me Into: Best Practices for Employee, Contractor and Consulting Agreements.

In This Presentation: Overview of Messes to Avoid: • Split Ownership • Agreements to Agree • Agreements with Unclear/Improper: – relation to prior agreements – term – royalty rate –...more

Forget That Prince Had No Will, What About the Estate Tax Problems?

There has been a fair amount of buzz in the days after Prince’s death about his estate plan, whether he has a Will, whether he did or did not do any planning. Time will see this out. Prince’s heirs at law appear at this time...more

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