UK

Patent Box Regime in the UK

The Patent Box is a special corporate tax regime in which the patent revenues are taxed differently from other commercial revenues. This was first introduced in Ireland in the early 1970s wherein there was an absolute relief of tax from…

Should there be a single global institution with exclusive competence to conduct international negotiations on intellectual property rights? If so, should this be WIPO, the WTO or some other body?

INTRODUCTION For harmonizing IPRs at the international level, providing a common forum for negotiation and resolving disputes between members state we need a single global institution. Earlier WIPO was the main forum for international negotiations of IPR and then WTO…

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