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Full-Text Articles in Law
Giving Intellectual Property, Xuan-Thao Nguyen, Jeffrey A. Maine
Giving Intellectual Property, Xuan-Thao Nguyen, Jeffrey A. Maine
Faculty Publications
The interdisciplinarity of intellectual property and taxation poses many challenges to the disparate existing norms in each field of law. This Article identifies and critiques the current tax regime governing the giving of intellectual property as a manifestation of the failure to understand the principles and policies underlying intellectual property and the firm. It proposes an incentives-based system that would encourage firms to extricate part of their repository of residual rights by surrendering their monopolistic ownership of intellectual property for the benefit of charitable organizations and, in turn, the development and growth of society.
Taxing Trademarks And Domain Names, Xuan-Thao Nguyen, Jeffrey A. Maine
Taxing Trademarks And Domain Names, Xuan-Thao Nguyen, Jeffrey A. Maine
Faculty Publications
With the arrival of global electronic commerce transactions on the Internet, new forms of intellectual property rights, such as Internet domain names, have emerged. Today, Internet domain names are some companies' most valuable assets. Yet law professors, attorneys, and judges struggle with the legal nature of domain names, which is far from settled. Questions drawing recent attention include: How should domain names be valued? Can domain names be used as collateral in secured transactions, and how does one perfect a security interest in domain names? What will happen to domain names in bankruptcy?
Patent Donations And Tax Policy, Xuan-Thao Nguyen, Jeffrey A. Maine
Patent Donations And Tax Policy, Xuan-Thao Nguyen, Jeffrey A. Maine
Faculty Publications
To achieve the policy goals of ultimate innovation, the government should provide incentives to encourage the patentees to donate, rather than abandon, their "orphan" patents to universities, hospitals, and other nonprofit organizations with research and development facilities that can properly exploit the patents. The authors advocate for the implementation of incentives that would encourage donors to surrender their monopolistic ownership of patents for the benefit of charitable organizations and, in tum, the development and growth of society.