Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 3 of 3

Full-Text Articles in Entire DC Network

The Copyright Box Model, Stephen T. Black Oct 2017

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 …


Benefit Corporations And Public Markets: First Experiments And Next Steps, Brett H. Mcdonnell Apr 2017

Benefit Corporations And Public Markets: First Experiments And Next Steps, Brett H. Mcdonnell

Seattle University Law Review

Part I begins by considering the leading benefits and costs for a benefit corporation that chooses to go public. It starts there both to begin gaining an understanding of the challenges public companies will face and also to consider whether going public is likely to actually be an attractive option at all for some set of social enterprises. Some of the benefits and costs of going public are the same for benefit corporations as for ordinary corporations—access to new sources of capital and new accountability mechanisms are benefits, but legal compliance and pressures from shareholders to show quick results are …


Reconsidering Pre-Indictment Publicity: Racialized Crime News, Grand Juries And Tamir Rice, Bryan Adamson Jan 2017

Reconsidering Pre-Indictment Publicity: Racialized Crime News, Grand Juries And Tamir Rice, Bryan Adamson

Faculty Articles

"This Article examines pre-indictment publicity or, more accurately, grand jury subject-matter relevant media publicity. It examines the Rice shooting and Loehmann-Garmback grand jury process to determine, from a legal and policy perspective, what should be done to safeguard the integrity of the grand jury process in which police officers are investigatory targets for alleget use of lethal force, when the controversy is racially-charged, and where the media demonstrates pro-law enforcement and anti-minority bias."