Digital Commons Network^™

The Copyright Box Model, Stephen T. Black

Seattle University Law Review

Intellectual property law is territorial in nature. That is why intellectual property assets have always been favorites among international tax planners. Rapid appreciation, even faster transfer times, and a somewhat vague standard for appraisal and valuation make for an interesting field of play. Transfer the assets to a low tax jurisdiction before the appreciation begins, and you find yourself with a large income stream that is taxed at a low rate. Miss the beat, and you have a large tax hit. For these reasons, many nations have followed the lead of Ireland in providing for so-called “patent box” schemes. These …

Food Patents: The Unintended Consequences, Jay Dratler Jr.

Akron Intellectual Property Journal

This short paper explores the unintended consequences of this strong economic incentive. The underlying assumptions of patent law and its economic incentive are that innovation is good, and newer is better. But is that always so? Science and history suggest maybe not, for some very fundamental reasons. And there are reasons to believe that the risks of unintended consequences of innovation in food may be more hazardous than those in other fields of innovation.

A Comparative Study Of Patent Infringement Remedies Related To Non-Practicing Entities In The Courts Of Canada, The United Kingdom, And The United States, Aleksandar Nikolic

LLM Theses

This work examines the scope of non-practicing entity behavior and whether the debate on remedies can lead to changes that encourage the goals behind a patent system. Innovation is often the stated goal but the significance of innovation commercialization is often ignored. Furthermore, there has been an increase in business models that involve alternate means of monetizing patents, not all of which were contemplated in the purpose of the patent system. Using the goals of the patent system as a backdrop, this work provides an overview of the impact of remedies available to courts in Canada, the United Kingdom, and …

Collateralizing Intellectual Property, Xuan-Thao Nguyen

Articles

This Article identifies and critiques the collateralization of intellectual property, revealing the complexity of intersecting secured transaction law, namely Article 9 of the Uniform Commercial Code, and doctrinal intellectual property laws such as patent law, copyright law, and trademark law. The inquiry challenges the silence surrounding the pervasive use of intellectual property as collateral in secured financing and suggests changes to the existing framework on secured financing law.

The Article proceeds as follows: Part II discusses the normative intellectual property rights for patents, copyrights, and trademarks and how such rights are utilized as corporate assets. Part III describes different forms …

Expensive Futility Of The United States Trade Mark Statute, Edward S. Rogers

Michigan Law Review

Every lawyer of much experience knows the client who tip-toes into his office, closes the door carefully, and with a great show of secrecy announces that he has discovered or invented the best name for a soda cracker, a patent medicine, a soft drink, or what not, that human ingenuity ever conceived. He wants it protected before any one can steal it from him. He wants it "Copyrighted." This is the expression most commonly used. He seems to be under the impression that some incantation can be performed by means of which he will be able to secure to himself …