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Tag Archives: royalties

German tax treatment of royalties regarding software license and database licenses

– Draft guidance of German Federal Ministry of Finance released for discussion purposes Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors (the draft can be found here). The draft is highly important to clients

U.S. – Sovereign immunity shields university from inventorship dispute

The U.S. Court of Appeals for the Federal Circuit has ruled that sovereign immunity prevents a researcher from pursuing his claim of co-inventorship against a state research institution that owns the patents. The case, Ali v. Carnegie Institution of Washington, No. 2016-2320, per curiam, (Fed. Cir. April 12, 2017), holds some noteworthy lessons for state-affiliated

BEPS – Germany on the way to limit the tax deductibility of royalties

A new legislative approach of the German tax authorities leaked last December 19 and approved by the German government on January 25, 2017 (see German language text here) will have a significant impact on the tax deductibility of royalties owed to related persons being subject to a preferential back end tax regime for IP not

U.S. – Considering the value of manufacturing trade secrets

These days, licensing between affiliate members of a multinational corporate family is prevalent. While reaching agreement between friendly parties on licensing terms may be easier than it normally would be between arms-length parties from an economic perspective, these transactions are likely to come under intense scrutiny from the relevant tax authorities worldwide. Understanding the value

Tax dispute over Coca-Cola’s non-U.S. trademarks explained

The IRS and Coca-Cola are locked in a battle regarding the proper allocation of income between Coca-Cola and its foreign affiliates pursuant to trademark and trade secret licenses. However, the IRS seems to overlook a significant economic component of the license agreement by not recognizing the benefit Coca-Cola receives in the form of more valuable

Soundreef case: is this really the end of SIAE monopoly?

On the 12 September 2014, the Court of Milan held that the activity of Soundreef, a small start-up carrying out a royalty collecting service, does not infringe Article 180 of the Italian Copyright Act (“ICA”) which provides that the intermediation activity is reserved on an exclusive basis to the Italian society of authors and publishers

Russia: New anti-piracy fee for Internet content is proposed

The First Vice Prime Minister Igor Shuvalov has reportedly[1] ordered the Russian Ministries of Culture, Communications, Economic Development, Finance, and Justice to assess a proposal from the Russian Union of Right Holders (“RUR“), to fight piracy by introducing a fixed royalty fee to be paid to rights holders in exchange for unlimited use of content