Remove topics income-taxes
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What’s in an Italian Patent (Innovation) Box? Patents, software and design (but no more know-how, ouch!)

The IPKat

As many of our readers know one of the most recurrent tax-related topics that come into discussion in the IP field is the so-called Patent Box (sometimes also - more properly - defined as the Innovation Box since it is not all about patents ). The first modification that was proposed concerned the system of the tax incentive.

Designs 70
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SpicyIP Weekly Review (June 28 – July 4)

SpicyIP

Topical Highlight. The Income Tax Appellate Tribunal, Delhi in ZTE Corporation, Gurgaon v. Delhi High Court Clarifies Law on Arbitrability of Trademark Disputes. Golden Tobacco Ltd. July 2, 2021]. June 30, 2021]. The Bombay High Court in Franco Indian Pharmaceuticals Pvt.

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Establishment and operation of CMOs in Greece

LexBlog IP

However, article 18(5) states as follows: With respect to collective management organisations, whose annual gross income does not exceed the amount of five hundred thousand (500.000) euro, management fees must not exceed, on average, twenty-five per cent (25%) of the collective management organisation’ s gross revenue. Emphasis added.).

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Taking Aim at Sharing News Online: Bill C-18 and the Government’s Misguided Requirement to Mandate Payment for Internet Linking

Michael Geist

An eligible news business is is defined as either a Qualified Canadian Journalism Organization (a definition from the Income Tax Act) or a business that meets similar requirements as the QCJO (general interest news content production, 2 or more journalists, operate in Canada, news not limited to a specific topic).

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SpicyIP Weekly Review (January 02- January 09)

SpicyIP

ITAT clarifies that deductions for clinical trials conducted by outsourced agencies can be claimed under Section 35 (2AM) of the Income Tax Act. Micro Labs Limited vs The Assistant Commissioner Of Income Tax on 4 January, 2023 (Income Tax Appellate Tribunal).

Trademark 105
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SpicyIP Weekly Review (July 12 – 18)

SpicyIP

Topical Highlight. The Income Tax Appellate Tribunal (Bangalore) in Citrix Systems Asia Pacific Proprietary Ltd. The Income Tax Appellate Tribunal (Bangalore) in Citrix Systems Asia Pacific Proprietary Ltd. The Cinematograph (Amendment) Bill 2021: Overbroad, Disproportionate and Unnecessary. 14 July, 2021].

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Unroll the Scroll Painting: Inside the Chinese Art Market and Its Regulatory Landscape

LexBlog IP

The standard for art auctions, for example, covers a wide range of topics, ranging from lots collection to catalogue compilation, from industry terminology to best practices for auctioneers. Challenges: exchange control and tax. However, taxes presents an even bigger challenge. The regulation of galleries is even less strict.

Art 52