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Should India explore IP-focussed tax incentives?

By R. Subhashree Recently, the United Kingdom released draft of the proposed legislation on ‘Patent box’ – a scheme of tax incentives to corporates that domicile and exploit their patents in UK. The objective is to encourage setting up of manufacturing facilities in UK and creation of jobs.  It also aims to improve UK’s competitiveness as compared to other EU countries. Countries like Netherl...

Effectiveness of dispute settlement mechanism in WTO – Some issues

By Manoj Gupta   Last week when USA raised the issue of continuing subsidy in relation to civil aircraft from the EU, even after the adoption of the panel and appellate body’s report (DS316) concerning the same by the WTO Dispute Settlement Body (DSB), the question of effectiveness of the remedies available to the countries when the decisions of the DSB are not honored, arose again. This writ...

National Sports Development Bill – The journey so far

By Vidushpat Singhania The National Sports Development Bill, 2011 has been revised since February 2011 when the first draft was put up on the website of Ministry of Youth Affairs and Sports (MYAS). The revisions have been made taking into account the comments and suggestions received from sportspersons, athletes, coaches, sport support personnel, National Sport Federations, the Indian Olympi...

The Cybersource case and the Ultramercial case – Continuing confusion in the Federal Circuit?

By Adarsh Ramanujan & Umang Srivastava The US Supreme Court decision in the Bilski case is often considered as both path-breaking as well as incomplete – path-breaking in that it ruled against the exclusivity of the Machine or Transformation test (hereinafter MOT) in applying 35 USC 101 and incomplete in that it failed to provide any consolidated test. Some consider that this decision has on...

Budget 2012 – Issues and concerns

By G. Gokul Kishore Pre-budget consultations for Budget-2012 are underway. This year, budget news has to jostle for space in the media as it is pitted against heavy weights like Lokpal and black money issues. Yet, one can notice the annual financial exercise of the nation catching the attention of the discerning readers. Let us also contribute in a small measure to push the debate on top of ...

How ‘Distinctive’ should a trade mark be?

By Adarsh Ramanujan and R. Subhashree  A creative mind may say that a rose called by any other name would smell as sweet and a name has nothing to it. The Trademarks Act, 1999, however, envisages the opposite and our experience with brand names and market shares show that a name has quite a bit to it.  It provides for registration of trademarks - a mark capable of being represented graphicall...

Patent marking in the U.S. and India – A comparison

By Tarun Gopalakrishnan & Adarsh Ramanujan Introduction The purpose of patents is to protect and incentivise innovation. The structure of the patent system sets up a trade-off between disclosing the innovation and a limited exclusivity over it. Today, the number of patents held by an individual has become a proxy for an individual’s contribution to the sciences; corporations wear patent nu...

Market economy status for China – Some points to ponder

By Manoj Gupta Come December 2016, China would no more be a non-market economy country. While Beijing is leaving no stone unturned to get the status of a market economy from major trading partners  even before the date the WTO accession protocol has fixed, it is to be seen as to what lies ahead for India in particular after 1st December, 2016. This write-up discusses some aspects of China bei...

FDI changes in multi-brand and single-brand retail trading

By Sundar Ramanathan and Natasha Garg The Government of India has approved significant changes in Foreign Direct Investment in single brand and multi-brand retail trading on 24th November, 2011 based on the recommendations of the Committee of Secretaries, Government of India. It is for the first time that the Indian Government has approved foreign investments into multi-brand retail trading....

Transfer Pricing & OECD Guidelines - Australia readying for a makeover

By N.V. Balaji and R. Subhashree In a recent landmark case, the Full Federal Court of Australia in FC of T v. SNF (Australia) Pty Ltd (SNFA) - [2011] FCAFC 74, ruled in favour of the tax payer and held against the adjustments sought to be made in respect of the transactions with parent. The Commissioner had considered that the transactions required adjustment, as they were not at arm’s length...

Negative list for taxing services – Moving forward

By Kapil Sharma and Shivam Mehta Recently, the Ministry of Finance, Government of India, unveiled the revised Concept Paper on taxation of services based on negative list after considering feedback from stakeholders on the Concept Paper released a few months ago. The revised Concept Paper has reduced the categories of services which would be out of purview of tax net as compared to the propos...

Patenting computer-based inventions in UK – Clarity or confusion?

By Adarsh Ramanujan Many believe that recent developments across the globe may have created some turmoil in terms of the law relating to patenting software-based inventions. This would probably be justified considering, for instance, the inconsistencies in the manner in which the Federal Circuit has considered this issue in the post-Bilski era. This short article, however, focuses on the othe...

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