Establishing An Effective International Withholding Tax Program For Patent Licensing

Victoria Tai
Via Licensing Corporation, Controller, San Francisco, CA, USA

International withholding tax poses a unique challenge for innovators who desire broad global distribution of patented technologies. Different types of licensing arrangements, from cross licensing to direct licensing to patent pools, call for different approaches to international tax withholding requirements and these must be taken into consideration when determining the most suitable way to license patents. This article explores the challenges and benefits presented by the various approaches, from reporting requirements, timing, to compliance with local laws and other external business issues, and will serve as a resource to patent holders as they decide how best to undertake licensing activities.


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