Since 1 January 2008, the Luxembourg legislator has created
significant tax incentives in favour of IP rights, IT-related and
telecommunication services which are likely to encourage Research
& Development activities and boost the establishment of IP
holding and management vehicles and telecommunication operators in
Luxembourg.
New Income Tax measures for IP-derived income
The Luxembourg law of 21 December 2007 has introduced a new
Section 50 bis into the Income Tax Law, providing for an exemption
of 80% of the net income deriving form the exploitation of any
software copyright or any patent, trademark, design or model
benefits....
Specific Questions relating to this article should be addressed directly to the author.
It’s said that those who don’t learn from their mistakes are bound to repeat them. Over the author’s years of practice in negotiating license agreements and mediating, arbitrating, or litigating disputes involving them, the same types of provisions seem to cause a disproportionate amount of the trouble.
In a long-awaited decision in Bilski v. Kappos, the Supreme Court today held that the "Machine or Transformation" test is not the exclusive test for determining whether a claimed process is eligible for patenting under Section 101 of the patent statute, 35 U.S.C. §101.
Trademarks are distinguishing devices used by businesses to distinguish their goods and services from those produced by others. Confusion is one of the main grounds for a trademark infringement claim.
Omega SA was a Swiss company that manufactured watches for over 150 years. Omega Engineering Inc was an American company that has manufactured products for measurement of temperature and humidity for about 50 years.
On July 17, 2010, CSI, the company formed as a royalty-collection vehicle by the Canadian Musical Reproduction Rights Agency (CMRRA) and the Society for Reproduction Rights of Authors, Composers and Publishers in Canada (SODRAC), proposed three new tariffs which would apply to the reproduction of music (which can include broadcasting, streaming and downloading) by non-commercial radio stations, online music providers, and satellite radio providers.
Purdue Pharma sought judicial review of a decision of the Office of Patented Medicines and Liaison (OPML) in which the OPML determined that one of Purdue’s patents (the 738 Patent) was not eligible for listing on the Patent Register maintained in accordance with the Patented Medicines (Notice of Compliance) Regulations (Regulations) in respect of the drug TARGIN.
The U.S. Ninth Circuit Court of Appeals recently ruled that an insurer owed a policy holder a defense under a general liability policy where the alleged patent infringement constituted "advertising injury" under the definitions of the policy.
In a previous Frank, Rimerman + Co. LLP article, dated April 28, 2010, we outlined how the due diligence process can give a buyer the time and—for an unprepared seller—the opportunity to renegotiate key deal terms such as purchase price, timing of payments, indemnification, representations and warranties, and others.
Similarity of marks is an issue that trademark law in India has consistently dealt with over time, thus evolving crucial principles. As per judicial dicta, there should be only one trademark, one source & one proprietor.
"Hebare", which was a registered mark of Ramesh. The suit {Waman Vs. Ramesh 2010 (42) PTC 35(Bom.)} revolves around the dispute between two brothers, using their surname "Hebare" as trademarks in their respective business.