IP移轉 當心栽在稅上

5月
09

本文轉載於【經濟日報╱記者 吳碧娥、黃玉珍】2008.04.30 02:29 am
http://udn.com/NEWS/FINANCE/FIN10/4321109.shtml

小王是黑手出身的中小企業老闆,為了公司股票上市,把多年個人研發成果申請的專利移轉給公司,讓公司有點「份量」可以去上市。不過,會計師朋友跟他說,移轉智慧財產權(IP)時要特別小心,不然會被國稅局課很多稅。

小王心想,把自己研發的專利給自己的公司,怎會有事?不過,經過會計師的解說後,小王才恍然大悟,還好請教專家,不然就要栽在稅上面了。

個人研發 轉公司有竅門

Posted By 訪客 (未確認) 閱讀全文

IP自美轉出 可能課出走稅

5月
09

本文轉載於【經濟日報╱記者 吳碧娥、黃玉珍】2008.05.05 04:31 am
http://www.udn.com/2008/5/5/NEWS/FINANCE/FIN10/4327064.shtml

很多跨國企業為精簡成本並提升效率,會配合稅務規劃,重整或重組跨國組織的架構,例如建立「智慧財產權中心」(IP Center),以求租稅利益極大化。不過,跨國企業在移轉IP的過程,必須小心衡量將IP移轉到他國可能會衍生的稅負問題,特別是對於IP訂有反避稅規定的國家,例如,美國的出走稅。

美國國稅局對於IP的移轉或授權會課很高的稅,有些公司因此將IP的登記地點從美國移轉到匈牙利或是開曼、百慕達等低稅率國家,就不用擔心要多繳一道扣繳稅款。不過美國國稅局(IRS)還是會看IP是否有實質的移轉,如果只是跨國企業採取設立海外紙上公司的避稅手段,仍會認定IP仍屬美國母公司所有,如有授權行為,照樣要課稅。

Posted By 訪客 (未確認) 閱讀全文

Public PAIR Data Mining Webcast

4月
24

USPTO e-COMMERCE e-ALERT

Reminder: USPTO to Host Webcast on Public PAIR Data Mining

The United States Patent and Trademark Office (USPTO) will host a webcast on Wednesday, April 30, 2008, at 3:00 p.m. Eastern Time to discuss recent disruptions in the availability of Public PAIR and the USPTO’s commitment to public access to patent data. Public PAIR is the publicly accessible portion of the Patent Application Information Retrieval system and has recently experienced service disruptions caused by bulk downloading of data by the public, commonly referred to as “data mining.”

Please join Commissioner for Patents John Doll and Deputy Chief Information Officer Deborah Diaz for a discussion of recent system access problems and the security feature implemented.

To register for this free web event, please visit: https://uspto.connectsolutions.com/ppevent/event/registration.html.

To learn more, please visit: http://www.uspto.gov/ebc/portal/publicpairupdates.html.

Posted By 哈今 閱讀全文

北美智權《歐盟專利佈局研討會》免費

3月
24

只要是對歐盟專利有興趣的各界人士,都可報名參加。

免費入場。 :D

為了讓各位更了解歐洲專利申請實務,以作為未來佈局參考,本次歐盟專利佈局研討會,我們邀請 Hoefer & Partners 的專利代理人 Dr. Joachim Weber ,與歐洲專利局審查委員 Gerd Hedemann 為大家演講。

Dr. Joachim Weber 將介紹歐洲專利法規、舉發、倫敦協議( London Agreement ),以及比較歐盟各國專利制度的特色。 Mr. Hedemann 則針對歐洲專利訴訟程序、法庭作介紹。

時間:2008 年 04 月 15 日星期二 13:30~17:00(13:00 報到)
地點: 國立台灣師範大學圖書館 B1  國際會議中心

活動網址:http://www.naipo.com.tw/seminar/200804/index.htm
歡迎報名!(請點上面網址)

Posted By 訪客 (未確認) 閱讀全文

USPTO e-COMMERCE e-ALERT

3月
05

USPTO e-COMMERCE e-ALERT

This e-Alert contains detailed information on the following important subjects regarding USPTO e-Commerce:

Enhancement of Priority Document Exchange (PDX) and USPTO Declaration Form
Getting Started with EFS-Web CBT Posted
EFS-Web Training Materials

Enhancement of Priority Document Exchange (PDX) and USPTO Declaration Form

In response to requests from the patent community, USPTO has amended the “Declaration for Utility or Design Patent Application” (Form PTO/SB/01) to make it easier for filers to grant authorization for the USPTO to release an unpublished priority document to the European Patent Office (EPO) or Japan Patent Office (JPO). Previously, filers could only grant authorization by filing a separate “Authorization to Permit Access to Application by Participating Office” (Form PTO/SB/39). With this enhancement, e-Filers have increased convenience and flexibility to either check the box labeled “Authorization to Permit Access to a Patent Application by Participating Offices” on Form PTO/SB/01 or attach Form PTO/SB/39 to their submission.

Posted By 哈今 閱讀全文

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