So, what did the budget do for IP? Well, left it mostly alone – for now at least. The swings and roundabouts of corporate tax changes and other such matters will affect IP-related businesses in the same way as they affect all businesses, but the budget releases are fairly light on IP specific material.
June, 2010
18
Jun 10
USA: definition of independent R&D costs
On March 19, 2010, the United States Court of Appeals for the Federal Circuit provided much needed clarity regarding the definition of independent research and development (IR&D) costs – see the publication (pdf) on the topic by McKenna Long & Aldridge LLP.