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Valuation Along The Technology Pipeline: A Purposive Approach To The Valuation And Reporting Of Internally Generated Intangible Assets

David LambourneCommonwealth Scientific and Industrial Research Organisation (CSIRO) The valuation of technologies along the technology pipeline is a critical input into transactional negotiations, strategic decision making and resource allocations within innovative companies, and research organisations alike. Despite this, internally generated intangible assets are not consistently integrated into an organisation’s financial statements. As a result, there […]

IP Australia’s Value-Adding Services

Patricia KellyIP Australia IP Australia is the government agency responsible for administering intellectual property (IP) rights and legislation relating to patents, trade marks, designs and plant breeder’s rights for Australia. IP Australia is sometimes characterised as a regulator and indeed our role has some regulatory aspects, however we see ourselves primarily as a service provider. […]

Valuation Of Intangibles In The World Of BEPS

Markus GreinertFlick Gocke Schaumburg Susann MetznerFlick Gocke Schaumburg Intangibles play a significant and dual role in the determination of arm’s length transfer prices for cross-border transactions between related parties. On the one hand, the ownership of intangibles is one of the key determinants for the distribution of the total profit of the multinational group. If […]

Lump Sums, Running Royalties And Real Options

Douglas KidderOSKR, LLC. Vincent O’BrienOSKR, LLC. John HolzwarthOSKR, LLC. Johnny ChauOSKR, LLC. Lump sums or running royalties; at first glance, it seems like a simple and relatively insignificant choice about the method of payment, but the structure of the royalty matters profoundly to both the licensor and the licensee. A running royalty is a form […]

Quo Vadis—A Unique History Of The Evolution Of The Japanese Patent Invalidation Proceedings

Yuzuki NagakoshiMax Plank Institute for Innovation and Competition and the University of Tokyo For the past 20 years Japan has been continuously revising the patent revocation system, the last revision being enacted in April 2015. This whole process has been a huge endeavor aiming at obtaining the advantages of bifurcated and non-bifurcated systems while minimizing […]

Message from James Sobieraj, LESI President

Read James Sobieraj’s December 2015 message. Dec 2015 More Progress On The LESI Value Proposition By James Sobieraj, President, LES International The LESI Board continues to focus its efforts on the most important LESI deliverables that provide the LESI value proposition. Publications are one of LESI’s most important deliverables because it includes les Nouvelles and […]

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