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analysis rests on the German data from the Europe-wide Community Innovation Survey (CIS). We use a unique data set of about 900 … domestic innovation activities the later wave reports IP infringements. In a second analysis, the likelihood of infringements … from innovation host countries and no innovation host countries abroad is examined. Before the empirical analysis, an …
Persistent link: https://www.econbiz.de/10008794606
Trademarking firms are more productive, generate higher profits, and have a better survival rate. Trademarking firms are in one word more successful, which might motivate non-trademarking firms to adopt a trademark strategy. But this seems not to be the case. The proportion of trademarking firms...
Persistent link: https://www.econbiz.de/10011122576
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 … than patents which have not been opposed. Patent owner?s ability to trade patents with potential infringers and to interact …
Persistent link: https://www.econbiz.de/10005098016
which German patent renewal fees were paid to full-term expiration in 1995. A search of subsequent U.S. and German patents … allowed to expire before their full term. The higher an invention?s economic value estimate was, the more the relevant patent …
Persistent link: https://www.econbiz.de/10005098149
forward citations patents can receive at the European Patent Office. While a patent can be cited as non-infringing state of … the art, it can also be cited because it threatens the novelty of patent applications ('blocking citations'). Empirical …. This finding adds to the patent value literature by showing that different types of patent citations carry different …
Persistent link: https://www.econbiz.de/10009003575
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 …
Persistent link: https://www.econbiz.de/10008869223
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
. In 2002, Germany transferred patent rights from faculty members to their universities. To identify the effect on the …
Persistent link: https://www.econbiz.de/10011161238