Intellectual Property and Technology Due Diligence in Business Transactions (Part 1)

2005 ◽  
Vol 4 (3) ◽  
pp. 403-458
Author(s):  
Sheldon Burshtein
Keyword(s):  
Intellectual Property ◽  
Due Diligence ◽  
Business Transactions

DUE DILIGENCE PROCEDURE IN THE FIELD OF INTELLECTUAL PROPERTY IN THE PROCESS OF CONDUCTING THE PROCUREMENT OBJECT

2020 ◽  
Author(s):  
Maria Shilyaeva
Keyword(s):  
Intellectual Property ◽  
Due Diligence ◽  
A Company

The article is devoted to a new term in Russian practice — Due Diligence, which allows you to identify and reduce possible risks that arise when buying, taking over a company or investing. In Russia, Due Diligence has its own characteristics and features, which are discussed in this article.

Healthcare Management

2018 ◽  
pp. 157-168
Author(s):  
William R. Roche
Keyword(s):  
Intellectual Property ◽  
Judicial Review ◽  
Civil Law ◽  
General Medical Council ◽  
Healthcare Management ◽  
Medical Council ◽  
Due Diligence ◽  
Professional Regulation ◽  
The Public ◽  
Corporate Manslaughter

Doctors are familiar with the professional regulation of their practice and behaviour through the General Medical Council and for their liabilities under civil law in the event that a patient comes to harm. The public outcry in response to a series of reports into healthcare failings and wrongdoing has led to legislation that criminalizes certain acts and omissions. Increased resort to judicial review has also produced a series of key judgments that have more sharply defined the duties and liabilities of those commissioning and providing healthcare. Medical managers need to be aware of the increased range of professional expectations of them as individuals and the statutory duties of healthcare commissioners and providers. This chapter will discuss issues in relation to this, such as rationing, corporate manslaughter, due diligence, duty of candour, intellectual property, exploiting commercial interests, and trainee liability.

Intermediation and Innovation Contests on the Internet

2017 ◽  
pp. 104-122
Author(s):  
Isabelle Liotard ◽  
Valérie Revest
Keyword(s):  
Comparative Analysis ◽  
Intellectual Property ◽  
Service Provision ◽  
The Internet ◽  
Business Transactions ◽  
Research And Innovation ◽  
New Form ◽  
Similarities And Differences ◽  
The Government ◽  
The Web

The aim of this chapter is to analyse the emergence of a new form of hybrid research, resulting from the meeting of the Internet and an old practice revitalized by the Web: innovation contests. Through the study of two specific systems, the private platform Innocentive.com and the government-related platform Challenge.gov, we propose to highlight the particularities of these two recent models of research and innovation organisation. We also seek to identify the main similarities and differences in the forms of intermediation practised by these two platforms and particularly as regards the range of service provision: provide information, guidance and expertise, create and conduct business transactions, solve complex challenges, manage Intellectual Property issues. This comparative analysis illustrates the great malleability of the system of online contests, which can thus adapt to very diverse needs on the part of sponsors and take into account the specificity of the required innovations.

IP Fundamentals – What Every CEO Should Know About IP in Biotechnology

2019 ◽  
Vol 24 (4) ◽  
Author(s):  
Kathryn Doyle
Keyword(s):  
Intellectual Property ◽  
Patent Protection ◽  
Computer Code ◽  
Trade Secret ◽  
Due Diligence ◽  
Trade Secrets ◽  
Goods And Services ◽  
Essential Components ◽  
Written Description ◽  
The U.S

This chapter addresses four essential components of Intellectual Property as it relates to patents: (1) patents and the patent process, (2) developing a strategy to maximize patent protection for a product or a process, (3) due diligence, and (4) issues of inventorship and ownership. By way of an overview, there are four basic types of Intellectual Property – Patents, Trademarks, Copyrights and Trade Secrets. Patents cover ideas that are novel, non‑obvious, have utility and satisfy the enablement and written description provisions of the U.S. patent Statute. Trademarks cover identification of goods and services. Copyrights protect tangible expression, including writings, computer code, websites and the like. A Trade Secret is a form of intellectual property where secrecy is maintained over a process or an ingredient of a product over a period of time. This chapter will focus almost exclusively on patents.

System Analysis Of Intellectual Property Indicators Of Financial Statements

2012 ◽  
Vol 6 ◽  
Author(s):  
Muhiddin Pulatov
Keyword(s):  
Intellectual Property ◽  
Financial Reporting ◽  
Business Performance ◽  
System Analysis ◽  
Financial Statements ◽  
Business Transactions ◽  
The Impact ◽  
The Given ◽  
Financial Result ◽  
Current Business

The given paper highlights the impact of future financial figures rather than past ones of the intellectual property and business transactions on current business performance. The author suggests  adding the block  of  financial reporting showing financial result of business achieved during past years should be complemented by  a special statement showing total financial result of business achieved during firm’s previous entire operational period.

scholarly journals CONTROLLED TRANSACTIONS WITH INTANGIBLE ASSETS IN THE CONTEXT OF THE BEPS ACTION PLAN

2021 ◽  
Vol 135 (1) ◽  
pp. 101-118
Author(s):  
UMANTSIV Halyna ◽  
SHUSHAKOVA Iryna
Keyword(s):  
Intellectual Property ◽  
Scientific Knowledge ◽  
Development Process ◽  
Intangible Assets ◽  
Transfer Pricing ◽  
Action Plan ◽  
Economic Relations ◽  
Business Transactions ◽  
Tax Legislation ◽  
Transfer Prices

Background. The Organization for Economic Co-operation and Development has laun­ched a number of initiatives to solve global tax problem, since there are incon­sistencies and gaps in the international tax legislation. The BEPS Plan is the most signi­ficant of these initiatives. Analysis of recent researches and publications. The review of scientific articles and publications revealed the relevance of the study of the analysis of the conditions of opera­tions controllability with intangible assets and the choice of transfer pricing method through the identification of potential signs of comparability. The aim of the article is to study the approaches to the transfer pricing of intangible assets in the BEPS context in accordance with the concept of their implementation of the "outstretched hand" principle. Materials and methods. Different methods of scientific knowledge such as analysis, synthesis, deduction and induction, as well as methods of comparison, generalization and systematization have been used in the article. Results. Modern tendencies of development of the sphere of intellectual property have been analyzed. The globalization dimension of the processes of intellectual property formation has been studied and the place of Ukraine in these processes is revealed. The main trends of foreign economic transactions with intangible assets are identified. Business transactions with intangible assets for the purposes of transfer pricing are specified. The main measures for the implementation of the BEPS Action Plan in Ukraine are presented. Conclusion. It is identified that the results of comparability of the conditions of the controlled operation, the parties to the controlled operations with intangible assets should receive compensation based on the value they create through the performed functions, used assets and risks assumed in the development process, strengthening, maintenance, pro­tection and use of such assets. This necessitates the formation of approaches to the tax admi­nistration of transfer prices, which will ensure the creation of competitive economic relations, the introduction of clear and transparent mechanisms for determining contract prices. Keywords: transfer pricing, related parties, controlled transactions, BEPS, intangible assets, royalties, international trade in services.

Sign in / Sign up

Export Citation Format

Share Document