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Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Articles
Current, albeit arbitrary, rules exist governing the tax treatment of traditional forms of intellectual property, such as patents, trade secrets, copyrights, trademarks, and trade names. While tax principles exist for these traditional intellectual property and intangible rights, specific tax rules do not exist for new intellectual property rights, such as domain names, that are emerging with the arrival of global electronic commerce transactions on the Internet. This article explores the proper tax treatment of domain name registration and acquisition costs, addressing these parallel questions? Are domain names merely variations of traditional forms of intellectual property and other intangible rights to …
Trademarks And Consumer Search Costs On The Internet, Stacey Dogan
Trademarks And Consumer Search Costs On The Internet, Stacey Dogan
Faculty Scholarship
In theory, trademarks serve as information tools, by conveying product information through convenient, identifiable symbols. In practice, however, trademarks have increasingly been used to obstruct the flow of information about competing products and services. In the online context, in particular, some courts have recently allowed trademark holders to block uses of their marks that would never have raised an eyebrow in a brick-and-mortar setting - uses that increase, rather than diminish, the flow of truthful, relevant information to consumers. These courts have stretched trademark doctrine on more than one dimension, both by expanding the concept of actionable "confusion" and by …
Even More Parodic Than The Real Thing: Parody Lawsuits Revisited, Bruce P. Keller, Rebecca Tushnet
Even More Parodic Than The Real Thing: Parody Lawsuits Revisited, Bruce P. Keller, Rebecca Tushnet
Georgetown Law Faculty Publications and Other Works
An article focusing on a copyright decision initially may appear out of place in the pages of The Trademark Reporter®. Yet Campbell v. Acuff-Rose Music, Inc., in which the U.S. Supreme Court held that a parodic, transformative use of a copyrighted work, even if commercial, could qualify as a fair use, is quite significant for trademark lawyers. As a practical matter, parody cases increasingly involve copyright as well as trademark claims, so practitioners often encounter both within the same case. As a doctrinal matter, Campbell also has proved legally significant in trademark cases because the free-speech concerns underlying protection for …