Minimising tax on writing fees and royalties.
نویسنده
چکیده
منابع مشابه
Have Mining Royalties Been Beneficial to Australia?
The ‘Henry tax review’, Australia’s Future Tax System (2010), recommended that royalties be abolished and replaced by a resource rent tax. Regarding abolition, AFTS drew on KPMG Econtech (2010a), a report commissioned by Treasury to investigate the efficiencies of a wide range of Australian taxes, using MM900, a proprietary CGE model. That report estimated that the average excess burden (AEB) o...
متن کاملBargaining and Delay in Patent Licensing
We consider a model of licensing of a non-drastic innovation in which the patent holder (an outside innovator) negotiates either up-front fixed fees or per-unit royalties with two firms producing horizontally differentiated brands and competing à la Cournot. We investigate how licensing schemes (fixed fee or per-unit royalty) and the number of licenses sold (exclusive licensing or complete tech...
متن کاملPer unit vs. ad valorem royalties under asymmetric information
a r t i c l e i n f o JEL classification: D21 D43 D44 D45 Keywords: Patent licensing Insider Asymmetric information Per unit royalty Ad valorem royalty We study an inside patent holder's optimal licensing policy when it has imperfect information about the value of the patent to its rival. The patent holder can choose any two-part licensing fee with either per unit or ad valorem royalties. We de...
متن کاملAntitrust Scrutiny of Price-Fixing Clauses in Patent Licenses
Patent licenses are frequently subjected to antitrust scrutiny, especially when they contain restrictions beyond simple fixed fees and royalties. Clauses that fix the price at which a product is sold have proven contentious, upheld by the courts in some circumstances and rejected in others. No agreement has yet emerged on how to reconcile court decisions and economic rationale. We study the eff...
متن کاملPatents and Licenses
This article considers the problem of patent licensing in a Cournot oligopoly under a class of general demand functions. We consider two cases, the case where the innovator is an outsider and the one where it is one of the incumbent firms. The licensing policies considered are upfront fees, royalties and combinations of the two. It is shown that (i) for generic values of magnitudes of the innov...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید
ثبت ناماگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید
ورودعنوان ژورنال:
- British medical journal
دوره 1 6159 شماره
صفحات -
تاریخ انتشار 1979