India, 16 October 2009: consideration paid by telecasting companies to satellite companies was for the use of a “process” and so was a royalty under Indian tax law even though the process was not “secret.”
November, 2009
27
Nov 09
India: satellite use fees are royalties
26
Nov 09
UK: VAT on intellectual property transfers and licences
The VAT rules on the place of supply of services – which includes the transfer and licensing of intellectual property – are changing from January 1st, 2010. The practical effect of this is relatively limited for intellectual property, as the rules are changing to make the VAT implications for other services more closely aligned to the rules that already apply to intellectual property. The principal changes are the legislation references.
23
Nov 09
India: cap on royalties removed
India has approved (on 5 November) a proposal to remove the current cap on royalties paid for overseas technology transfers.
21
Nov 09
Netherlands: proposed changes reduce tax on royalties to 5%
The Netherlands 2010 budget includes a proposal to revise the patent box regime, renaming it the innovation box regime – the intention being to widen access to the regime, and eliminate several obstacles to use of the present patent box.
20
Nov 09
EU: Lithuania referred over royalties
The European Commission has prodded Lithuania again (with an additional reasoned opinion) about its rules under which royalty payments to non-resident companies are taxed more heavily than those to resident companies.
20
Nov 09
Non-Tax: Google Scholar adds legal opinions & journals
Google Scholar is getting a bit more detailed, with the ability now to search through articles, extracts from legal journals, full legal opinions/judgments, and details of patents. The emphasis is (unsurprisingly) on US legal matters but there is a reasonable amount of UK material to be found on intellectual property, as well as on tax matters.
19
Nov 09
EU: 2009 R&D Investment Scoreboard published
Via IPKat: The 2009 EU Industrial R&D Investment Scoreboard has been published.
19
Nov 09
Conference: Effective Planning for IP & Intangibles
IIR are hosting a conference on IP Planning, covering tax aspects as well as valuation, consulting and commercialisation on November 26th in London.
12
Nov 09
Australia: IP tax implications article
Useful round-up from the Australian Government on the basics of IP tax in Oz.
11
Nov 09
EC: Austria referred to ECJ over R&D tax benefits
The EC has referred (on October 29, 2009) Austria to the ECJ over its discriminatory treatment of certain foreign non-profit institutions in respect of tax benefits in the field of science and research.