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Capital Gains Patents

McDermott Will & Emery

When Patent Royalties Are Not Capital Gains

The US Court of Appeals for the Ninth Circuit held that patent royalties were not capital gains for tax purposes when the patentee retained effective control over the corporate recipient of the patents, since the patentee...more

Troutman Pepper

U.S.-India Newsletter - Vol. 2016, Issue 3

Troutman Pepper on

Summer 2016 was a season of change. In Europe, we saw the "Brexit," with the United Kingdom voting to withdraw from the European Union. The June referendum sent shockwaves through the business and finance communities and...more

K&L Gates LLP

A Guide to Doing Business in Italy

K&L Gates LLP on

Italy is renowned for its rich art, cuisine, history, fashion, and culture; its beautiful coastline and beaches; its mountains; and priceless ancient monuments. In fact, Italy is a top tourist destination and has more World...more

McDermott Will & Emery

The Upcoming Implementation of the Italian Patent Box Regime

Several press articles in recent weeks have anticipated the upcoming enactment of the Ministerial Decree which will eventually implement the Italian Patent Box regime. The Ministry of Economics and Finance announced on 29...more

Levenfeld Pearlstein, LLC

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

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