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IAM magazine issue 06
Features
A new framework for technology transfer agreements in Europe
Technology licensing rules have recently undergone a major change in Europe.
As a result, deal-making across the continent is going to get a lot more
complicated. By David Wood and Isabel Davies
A question of tax
It may not be the most glamorous subject in the world but for any organisation
that owns intellectual property it is among the most important. Because if you
get tax wrong it can end up costing you a huge amount of money
How to plan for success
To maximise the value of intellectual assets it is important to ensure that the
way they are managed is a fully integrated part of company strategy. This does
not need to be a daunting task if a series of key points are followed.
Steve Manton reports
Intangibles are no longer undetectable, the taxman says
Donating valuable IP to non-profit research institutions seems to create a
virtuous circle: businesses shed some of the cost of maintaining their IP
portfolio, and the potential benefits of new technologies can still reach society.
But in the US, the IRS is suspicious that the substantial tax breaks available
from such generosity are being abused, and it has vowed to tackle the issue
head on. By Adrian Preston
Leveraging IP and delivering shareholder value, part one
Bottom line return and sustained improvement in stock performance are
among the principle reasons for initiating any intellectual asset management
programme. There may be general principles to follow but, when it comes down
to it, companies have to formulate strategies that reflect their specific
circumstances. Multinational corporation Motorola and English start-up
Cambridge Display Technology are two cases in point. Keith Bergelt, who has
held senior positions at both, reports
Reporting intangible value is more important than ever
New international accountancy rules that came into force at the end of
March 2004 mean that there is a much greater need for companies to report
the value of any intangibles that form part of an acquisition.
By Nick Rea and Romil Radia
