Law Commons^™

Biodiversity: Opportunities And Obligations, Jeffrey P. Kushan

Vanderbilt Journal of Transnational Law

Mr. Kushan discusses the technology transfer provisions of the Convention on Biological Diversity, and outlines three themes found in the Convention related to technology transfer: benefit sharing, sovereign rights, and intellectual property rights protection. After briefly explaining the first two themes, the Article focuses on the third theme, the protection (or lack thereof) of intellectual property rights in the Convention. Mr. Kushan explains how the ideological split on intellectual property rights protection between the North and South found its way into the Convention and created ambiguous messages on intellectual property rights. Southern countries, who fear that strong intellectual property rights …

Biodiversity Prospecting: Fulfilling The Mandate Of The Biodiversity Convention, Edgar J. Asebey, Jill D. Kempenaa

Vanderbilt Journal of Transnational Law

After a brief overview of biodiversity prospecting, the authors review the historical context of biodiversity prospecting, including the common heritage doctrine, international patent law, and the Biodiversity Convention. The authors analyze the four major United States prospecting initiatives to date and identify their strengths and shortcomings. The authors then investigate two possible alternatives: (1) biological resource cartelization and (2) the development of a new type of biodiversity enterprise. The authors advocate the latter as a means of complying with the Biodiversity Convention.

Intellectual Property Rights And Native American Tribes, Richard A. Guest

American Indian Law Review

No abstract provided.

Multimedia Computing: Copyright Law's "Last Stand", Steven Pepe

Touro Law Review

No abstract provided.

Days Of Our Lives: The Impact Of Section 197 On The Depreciation Of Copyrights, Patents And Related Property, Mary Lafrance

Scholarly Works

For federal income tax purposes, owners of intangible property generally must capitalize the costs of creating or acquiring that property. In the past, the tax rules for recovering these capitalized costs through depreciation deductions varied greatly according to the nature of the intangible. Certain types of acquired intangibles--notably, goodwill and going concern value--were nondepreciable. In contrast, taxpayers purchasing interests in copyrights or patents could depreciate those assets under the straight-line method or, in most cases, could opt for more rapid cost recovery under the income forecast method.

In the Omnibus Budget Reconciliation Act of 1993, Congress greatly enlarged the class …