Royalties

News & Analysis as of

North Carolina Alters Sales Factor for Certain Royalty Recipients

Effective May 11, 2016, the North Carolina General Assembly amended the royalty reporting option contained in Section 105-130.7A(a). As a result of the amendment, even if royalty payments are added back to the royalty...more

Boston University v. Everlight: District Court Grants Immediate Appeal Over Whether Lump-Sum Royalty Award Can Be Converted to...

After a jury awarded the Trustees of Boston University ("BU") a $9.3 million dollar one-time lump-sum payment from Epistar and a $4 million dollar one-time lump-sum payment from Everlight, the district court denied the...more

DOJ declines to modify consent decrees, angers PROs.”

Greenberg Glusker music law partner William I. Hochberg was quoted in an August 4, 2016, Daily Journal article, “DOJ declines to modify consent decrees, angers PROs.”...more

ONRR Expands Civil Penalty Liability for Federal and Indian Mineral Lessees

The Department of the Interior’s Office of Natural Resources Revenue (“ONRR”) accounts for and collects royalties owed on production from federal and Indian mineral leases onshore and on the Outer Continental Shelf (“OCS”). ...more

MoFo New York Tax Insights - Volume 7, Issue 8

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

Title Suit Booted for Failure to Join Parties

Longoria v. ExxonMobil is like throwing a big party but failing to invite all the right guests. The Longorias – 59 of them – sued producer-defendants over ownership of 9,200 acres in Brooks County, Texas, acquired in the...more

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

[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

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