Royalties

News & Analysis as of

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

Prince: The Lost Legacy of an Estate Plan Untold

You may not have produced over 30 albums, accrued over $300 million and an equivalent amount of fans as Prince, but, like the recent pop star, you too have a legacy that could impact many individuals around you. The term...more

Alberta announces new oil and gas royalty calculations

On January 29, 2016, Alberta’s Royalty Review Panel issued its report (the Report) recommending a new modernized oil and gas royalty framework (the New Framework) which will apply to all new wells spud on or after January 1,...more

Central District of California Holds That the California Resale Royalty Act Is Preempted by Federal Copyright Law

As previously discussed on this blog, the validity of the California Resale Royalty Act (the “RRA,” Civil Code Section 986), a 1976 law that requires resellers of fine art to pay a royalty of 5 percent to the artists behind...more

U.S. Tax Implications of Offshore Migration of Intellectual Property

Challenges of Transferring IP Offshore - What constitutes intellectual property (“IP”) has long been a contested issue in tax practice, but generally includes intangible assets as wide-ranging as patents, copyrights,...more

California Resale Royalty Act Claims Dismissed as Preempted by Copyright Law, Despite 1980 Ninth Circuit Holding to the Contrary

Just three months after the Supreme Court denied certiorari review of last year’s Ninth Circuit decision finding California’s Resale Royalty Act unconstitutional under the Dormant Commerce Clause in part—but also valid in...more

Significant developments in Canadian energy – for the month of March 2016

Conventional - March 9, 2016 – Encana Corporation is exploring the sale of more non-core assets in the United States and Canada that could net proceeds of approximately $1 billion. Encana is open to offers on all of...more

UK Budget 2016: Key Implications for Financial Services

On Wednesday March 16, 2016, George Osborne delivered his eighth budget as the U.K.’s Chancellor of the Exchequer, which included a number of announcements that will be relevant to the financial services industry....more

UK Budget 2016: IPT, technology and gambling

The Chancellor delivered his 2016 Budget yesterday. Below is a brief summary of the announcements which are relevant to corporates in the IPT sector....more

Chapter 93A's Increasing Role in IP Litigation in Massachusetts

Chapter 93A, with its low and vague standards of liability and powerful remedies of multiple damages and attorneys, is playing an increasingly central role in intellectual property disputes in Massachusetts. Please see...more

UK Tax Measures—Spring 2016 Budget

The spring budget includes a number of announcements that relate to taxation, the most significant of which is a “roadmap” for UK corporate taxation through 2020....more

Implementation of the CRM Directive – What does it mean for music users?

In 2014, the new Directive concerning the collective management of copyright was introduced. The Directive sought to overhaul the law regulating collecting societies and other rights management organisations in Europe. Since...more

What Happens to a Bundled Production Payment When a Lease Terminates?

Must a production payment out of four oil and gas leases be proportionately reduced if two of the leases expire because production ceased? In Apache Deepwater, LLC v. McDaniel Partners, Ltd., the Texas Supreme Court says yes....more

The man who sold the world: Bowie, bonds and IP securitisation

The loss of David Bowie at the start of this year prompted much discussion of his musical legacy, but less well-publicised was his contribution to finance....more

Virginia Trial Court Rules Against Taxpayer in Addback Case

In a case of first impression, the Richmond City Circuit has determined that Virginia’s “subject to tax” exception to intangible expense addback only applies to the portion of the royalty that the recipient included in its...more

IP Newsflash - February 2016 #2

SUPREME COURT CASES - Post-Complaint Events or Transactions Cannot Cure Prudential Standing Defects - The U.S. Supreme Court denied Alps South’s writ to review the Federal Circuit’s decision that the company lacked...more

RF Supreme Court Judges deny review of Oriflame Cosmetics by the Judicial Panel for Economic Disputes

RF Supreme Court Ruling No. 305-K?15-11546 of 14.01.2016 denied the transfer of the cassation appeal by OOO Oriflame Cosmetics against adverse judgments to the Judicial Panel for Economic Disputes for consideration in a court...more

Don’t Get On the Wrong Side of Taylor Swift in a Copyright Case!

Taylor Swift has been in the news a lot over the last year or so. She is phenomenally successful. Her hit album “1989” concert tour was the highest grossing tour in the world in 2015 (over $250 million) and the highest...more

U.S. Pre-Immigration Tax Planning

The U.S. Pre-Immigration Tax Planning brochure provides information on the U.S. Tax Code, income tax, estate and gift tax, and pre-immigration considerations, in addition to real-world examples. There are no adverse...more

Ericsson And Apple Settle Patent Disputes

Ericsson and Apple reportedly have settled the patent disputes between them, including those involving standard essential patents that were pending in district courts in California and Texas as well as in the U.S....more

Copyright Royalty Board Issues Royalty Rate Increase to Pandora

On December 16, 2015, the Copyright Royalty Board released its much-anticipated ruling, increasing the royalty amount that Pandora and other digital streaming services must pay to stream music in 2016. The CRB’s ruling, which...more

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