"Where money issues meet IP rights". This weblog looks at financial issues for intellectual property rights: securitisation and collateral, IP valuation for acquisition and balance sheet purposes, tax and R&D breaks, film and product finance, calculating quantum of damages--anything that happens where IP meets money.
Wednesday, 11 February 2015
From tax break to breaking the box: an article
link to this item posted on Economia last week. Entitled "Closing the loophole: Tax breaks on IP and patents", by Liz Loxton, it discusses winding down the current Patent Box regimes in countries that have adopted unacceptable and market-distorting regimes for patent-based tax breaks and draws attention to an issue that this blogger had hitherto overlooked: the potentially damaging effect of reform on whichever countries are first to dismantle their Patent Box systems while other jurisdictions still have theirs in place.
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