Showing 1 - 10 of 12
litigation system where infringement and validity of a patent are decided independently by different courts. We show that …
Persistent link: https://www.econbiz.de/10010957677
This paper presents an empirical analysis of the determinants of patent litigation in Germany, based on information … analysis show that relatively valuable patents are more likely to be involved in litigation cases than the average patent …. Patents which have survived opposition are more likely to encounter subsequent litigation actions after the granting procedure …
Persistent link: https://www.econbiz.de/10005098016
This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by describing...
Persistent link: https://www.econbiz.de/10010957732
This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by describing...
Persistent link: https://www.econbiz.de/10010957770
Patent pendencies create uncertainty in research and development (R&D) collaboration agreements, resulting in a threat of expropriation of unprotected knowledge by potential partners, reduced bargaining power and enhanced search costs. In this paper, we show that - depending of the type of...
Persistent link: https://www.econbiz.de/10008869223
This paper aims at analysing the risk of intellectual property (IP) infringements by competitors from abroad and in particular whether this risk is higher for international innovating firms. We distinguish three different types of IP infringements from abroad: the usage of firms' technical...
Persistent link: https://www.econbiz.de/10008794606
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...
Persistent link: https://www.econbiz.de/10011104993
We examine how the ownership of intellectual property rights influences patenting of university-discovered inventions. In 2002, Germany transferred patent rights from faculty members to their universities. To identify the effect on the volume of patenting, we exploit the researcher-level...
Persistent link: https://www.econbiz.de/10011161238
While often presumed in academic literature and policy discussions there is little empirical evidence showing that academic patents protect more basic inventions than corporate patents. This study provides new evidence on the basicness of academic patents using German professor patents linked to...
Persistent link: https://www.econbiz.de/10005097902
Against the background of the so-called European paradox, i.e. the conjecture that EU countries lack the capability to transfer science into commercial innovations, knowledge transfer from academia to industry has been a central issue in policy debates recently. Based on a sample of German...
Persistent link: https://www.econbiz.de/10005098099