Taxation. Taxability to Non-Domiciliary of Income Arising from Patent License Agreement

1945 ◽  
Vol 45 (4) ◽  
pp. 652
2018 ◽  
Author(s):  
Febri Yandi

Patent License Agreement is one form of technology transfer that can be done to cover the unavailability of technology needed in the country A license is a permit granted by a patent holder, both exclusiveor non-exclusive, to the licensee based on a written agreement for use patents that are protected within certain periods and conditions. Agreement Patent licenses play a big role in advancing the national economy. that is, as a function of government control and supervision in the field of technology, in the end it will impact on the implementation of technology transfer. Remembering the role of the licensing agreement is so large, all efforts intended to support the optimization of the implementation of patent license agreements need to be sought. The purpose of this scientific journal writing is: 1. To find out and analyzelegal protection in patent licensing agreements and their role in advancing the national economy 2. To find out and analyze forms of optimization of arrangements in patent licensing agreements so as to improve the national economy The method used is a normative juridical type, with an approach through legislation, namely Act Number 13 of 2016 concerning Patents, as well as approaches to legal concepts that can support the optimization of patent license agreements.


2020 ◽  
Vol 1 (1) ◽  
pp. 24-29
Author(s):  
Kadek Devi Arta Adnyani ◽  
I Nyoman Putu Budiartha ◽  
Ni Made Puspasutari Ujianti

License is a contract between the licensor (Licencor) with the licensee (License) in which the licensor with a payment and in certain circumstances gives permission to the licensee to use an intellectual property rights (intellectual property rights). Regarding the types of licenses according Lee and Davidson, differentiate into 2 (two)  types  of  licenses,  namely  Exclusive  and  Non  Exclusive  licenses.  Patent license agreements are basically subject to and refer to the provisions of the agreement adopted by the Indonesian State in the Indonesian Civil Code. In this day and age the licenses as outlined in the agreement have the form of standard agreements or standard contracts, in a licensing agreement because it uses a standard  contract,  it  has  the  potential to  cause  an  imbalance  of  the  parties because some licensing agreements (Lisensor) use clauses that can harm the licensee (License). Refressive legal protection is used, if a license agreement with a standard contract or standard contract used by the licensor of the patent (Licencor) to the recipient of a patent license (License), if it violates a subjective condition in making a patent license agreement then it will cause legal consequences can be canceled (Vernietigbaarheid) whereas if it violates an objective condition it will have legal consequences null and void (Neitigbaarheid).


2020 ◽  
Vol 9 (1) ◽  
pp. 1-20
Author(s):  
Aditya Gupta

A clause in a patent license agreement which requires the licensee to continuously render royalty payments even after the intellectual property rights have expired has been a very controversial issue in practice. With the infamous United States Supreme Court Ruling of Brulotte v. Thys, and its subsequent affirmation in the case of Kimble v. Marvel, the legality of continued royalties seems to be a settled provision of law in the American Jurisprudence. However, the judgement rendered in the case of Kimble v. Marvel begs the question as to whether the affirmation was by reason of sound judicial interpretation or the coercion of stare decisis. The interplay between the rule of reason and the per se rule on one hand, with that of the patent misuse theory on the other, was alarmingly unclear. The three were presented as being so closely related that the two distinct dynamics of law could very well be addressed as excessive legislation on the same subject-matter. The present research seeks to analyze the 2015 ruling of Kimble v. Marvel, without the interference of stare decisis and defines the contours under which the judgement was rendered (patent law or anti-trust). Most importantly, the paper will assess the Indian jurisprudential stand with reference to continued royalties, both within patent law and the competition law.


2021 ◽  
Vol 12 (3) ◽  
pp. 95
Author(s):  
Weiwei Sun ◽  
Zheng Zhang

Electric vehicle cell industry is an emerging area with fierce competition on technical innovation, in which the patent holder can choose different innovation diffusion options to maximize the return; however, the strategy is unclear in certain scenarios. We tried to explain the question of how to maximize the patent holder’s return by appropriate patent license strategy to promote EV cell innovation diffusion, when competition and patent licensing relationship exist in the supply chain. A multistage and multichannel diffusion model of EV cell comprising the patent holder, EV cell producer and EV producers is developed; the evolutionary game is analyzed considering the competition among same stage players and patent licensing relationship among different stage players; and an optimization algorithm is introduced to find the maximum weighted object function of the patent holder. We established the multistage and multichannel diffusion model and found a nonlinear complex relationship between patent holder object function and the key factors including patent royalty pricing and innovation advantage coefficient; in addition, an optimization algorithm is developed based on adopters’ decision-making related with competition and patent licensing.


2015 ◽  
Vol 2015 ◽  
pp. 1-8 ◽  
Author(s):  
Shah Nazir ◽  
Sara Shahzad ◽  
Sher Afzal Khan ◽  
Norma Binti Alias ◽  
Sajid Anwar

Software birthmark is a unique quality of software to detect software theft. Comparing birthmarks of software can tell us whether a program or software is a copy of another. Software theft and piracy are rapidly increasing problems of copying, stealing, and misusing the software without proper permission, as mentioned in the desired license agreement. The estimation of birthmark can play a key role in understanding the effectiveness of a birthmark. In this paper, a new technique is presented to evaluate and estimate software birthmark based on the two most sought-after properties of birthmarks, that is, credibility and resilience. For this purpose, the concept of soft computing such as probabilistic and fuzzy computing has been taken into account and fuzzy logic is used to estimate properties of birthmark. The proposed fuzzy rule based technique is validated through a case study and the results show that the technique is successful in assessing the specified properties of the birthmark, its resilience and credibility. This, in turn, shows how much effort will be required to detect the originality of the software based on its birthmark.


2015 ◽  
Vol 19 (01) ◽  
pp. 47-53

A*STAR and GE Healthcare to improve healthcare outcomes through next generation innovations. Phylogica enters into research and licensing agreement with Genentech. FUJIFILM Completes Acquisition of Kalon Biotherapeutics. Bina Technologies acquired by Roche. ONO and Gilead enter exclusive license agreement to develop BTK inhibitor for the treatment of B-cell malignancies and other diseases. Uroplasty and Vision-Sciences to merge, creating medical device company. Amgen joins with LabCentral to support life-sciences and biotech startups in Cambridge. Temasek Life Sciences Laboratory appoints Prof Yu Hao as Executive Director. SomaGenics receives $2,275,000 in NIH funding to develop its RNAi Therapeutics and microRNA Technologies.


2021 ◽  
Author(s):  
Lydie Tallova

"This contribution focuses on the new legislation on the publishing license agreement in the Czech Republic. Given the legislative history and its importance in the copyright obligation area, this type of agreement occupies an essential position. The publishing license agreement is the oldest kind of license agreement. It dates back more than sixty years to earlier of the Czech legislation. Since 1953, it has been embedded in the the copyright law as a special subtype of copyright agreements. After the recent reform of the Czech private law, this legal body underwent a fundamental legislative change consisting of the transfer of this piece of legislation from the copyright law to the New Civil Code in order to unify the duality of the previous license agreement legislation formerly embedded in two legal norms of the Czech legal system. While the license provisions for literary, artistic and scientific works were contained in the copyright law provisions, the legal protection for industrial property objects, including corresponding license provisions, were subject to the commercial code. In connection with the private law reform, the New Civil Code came into effect on 1 January 2014 and its framework provided the lawmakers with a chance to unify the previously fragmented license agreement legislation into a single legal provision, while at the same time respecting the particularities of the license under copyright law. The unified license agreement legislation for commercial and civil relations in connection with the reform of local private law is newly defined in Sec. 2358 and 2389 of New Civil Code (Act No. 89/2012 Sb.), while the publishing license agreement provisions are defined in a special provision in Sec. 2384 and 2386 thereof. The new legislation has adopted the previous legislation from both special acts without any fundamental changes. However, minor changes are introduced to licensing law in the Czech Republic which are further specified in this paper. The issue under review is set in a theoretical framework and simultaneously depicted in a historical context. This paper presents the topic in its complexity by highlighting the overlap of the introduced changes in license agreement legislation with other provisions of the private law."


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