Showing 21 - 30 of 16,321
This paper charts the evolution and diversification of trade in knowledge that has taken place in the quarter-century since the WTO TRIPS Agreement came into force. Entirely new markets have come into being, potentially redefining the very character of 'trade'. The disruptive effect of digital...
Persistent link: https://www.econbiz.de/10012415347
The adequate pricing of intellectual property (“IP”) for tax reporting is a largely unsettled issue. Transactional … regulated profit splitting and compares this transfer pricing rule with one allowing multinationals to price IP freely subject …
Persistent link: https://www.econbiz.de/10010531817
Inter-country equity in the taxation of IP is a contentious issue. With its BEPS initiative, the OECD aims at taxing in accordance with value creation even though there are admitted difficulties in determining the actual place of value creation. The European Commission promotes the introduction...
Persistent link: https://www.econbiz.de/10011698731
This paper examines the evolution of national competition (antitrust) policies and enforcement approaches vis-à-vis intellectual property rights (IPRs) and associated anti-competitive practices in major jurisdictions over the past several decades. It focuses especially on the underlying process...
Persistent link: https://www.econbiz.de/10011731711
Competition agency guidelines, policy statements and related advocacy are an important vehicle for policy expression and the guidance of firms across the full spectrum of anti-competitive practices and market conduct. The role of guidelines and policy statements has, arguably, been particularly...
Persistent link: https://www.econbiz.de/10011813116
This paper develops a methodology to compare the quality of examination services in different patent offices. Quality is defined as the extent to which patent offices comply with their patentability conditions in a transparent way. The methodology consists of a two-layer analytical framework...
Persistent link: https://www.econbiz.de/10010317295
This work investigates the relationship between proxies of innovation activities, such as patents and trademarks, and firm performance in terms of revenues and growth. By resorting to the virtual universe of Italian manufacturing firms we provide a rather complete picture of the innovation...
Persistent link: https://www.econbiz.de/10012157009
This paper explores how regulatory responses to emerging IP issues in digital trade may develop at the international level and in particular how existing mechanisms might influence the chances of developing internationally agreed rules in this regard. The primacy of state sovereignty in...
Persistent link: https://www.econbiz.de/10012431210
This paper analyses market valuations of UK companies using a new data set of their R&Dand IP activities (1989-1999). In contrast to previous studies, the analysis is conducted at thesectoral level, where the sectors are based on the technological classification in Pavitt (1984).The first main...
Persistent link: https://www.econbiz.de/10005870214
The adequate pricing of intellectual property ("IP") for tax reporting is a largely unsettled issue. Transactional … regulated profit splitting and compares this transfer pricing rule with one allowing multinationals to price IP freely subject …
Persistent link: https://www.econbiz.de/10010518821