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BLG Monthly Update

Borden Ladner Gervais LLP
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Argentina, Australia, Canada, United Kingdom, USA
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December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Who owns this IP? Independent contractors vs employees in IP ownership disputes

Clayton Utz
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Australia
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May 23 2011

Generally in the workplace context, any intellectual property (IP) created by an employee in the course of their employment is, in the normal course, owned by the employer

When is money payable in IP transactions a “royalty” for the purposes of Australian withholding tax?

Davies Collison Cave
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Australia
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May 12 2011

The recent Federal Court of Australia decision in International Business Machines Corporation v Commissioner of Taxation 2011 FCA 335 is a useful reminder that payment provisions in distribution and licence agreements need to be carefully drafted so as to avoid unintentionally incurring withholding tax under the Income Tax Assessment Act 1936 (Cth) ("the ITAA"

The IBM case - whether all payments made in terms of a software licence agreement constitute royalties for purposes of a treaty

DLA Cliffe Dekker Hofmeyr
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Australia
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May 6 2011

The Federal Court of Australia on 12 April 2011 gave a far-reaching judgment in the case of International Business Machines Corporation (IBM) v COT dealing with the question whether all payments made by IBM to its US holding company constituted royalties for purposes of the Treaty concluded between Australia and the USA

Drafting international IP licences watch out for tax risks

King & Wood Mallesons
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Australia
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May 2 2011

We recently posted on certain pitfalls in drafting IP licences

R & D - innovative, risky, or simply experimental?

Norton Rose LLP
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Australia
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June 7 2010

Changes to the research and development (R & D) tax incentive system are due to commence 1 July 2010

Medical patient records and copyright

Piper Alderman
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Australia
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May 31 2010

Under the income tax legislation a deduction may be available for depreciating or writing off an interest in copyright that was acquired and used or available for use, in the course of carrying on a business and producing assessable income

Search results

BLG Monthly Update

Who owns this IP? Independent contractors vs employees in IP ownership disputes

When is money payable in IP transactions a “royalty” for the purposes of Australian withholding tax?

The IBM case - whether all payments made in terms of a software licence agreement constitute royalties for purposes of a treaty

Drafting international IP licences watch out for tax risks

R & D - innovative, risky, or simply experimental?

Medical patient records and copyright

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