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The TRIPs plus phenomenon (additional steps to strengthen the Agreement on Trade-Related Aspects of Intellectual … such a perception is mistaken. The EU certainly seeks to secure TRIPs plus provisions with its negotiating partners …
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This article examines the tax policy implications of imposing an intellectual property box (“IP Box”) regime in the United States and proposes that amid various tax policy considerations, inter alia, efficiencies, fairness, and administrability, the United States should institute an...
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Recently, scholars and commentators around the world have reexamined the role intellectual property rights (IPRs) play … has played in the United States and its contrasting role in the world community, as evidenced by the international … intellectual property treaty (TRIPS). Though the traditional role of U.S. intellectual property policy was to advance the public …
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