intangible property rights

• Federal Bill to Boost Enforcement of Intellectual Property Rights Filed

In a move designed to strengthen laws protecting creative and intellectual property, members of the House Judiciary Committee have introduced bipartisan legislation to boost federal enforcement of copyright and other intellectual property laws. House Judiciary Committee Chairman John Conyers, Jr. D-Mich., Ranking Member Lamar Smith, R-Texas, Subcommittee on Courts, the Internet and Intellectual Property Chairman Howard Berman, D-Calif. and a number of other committee members have introduced the "Prioritizing Resources and Organization for Intellectual Property Act of 2007" to combat what they say is an increasing problem of pilfering of intangible property rights.

• Lawyers USA
• January 03, 2008

• Getting Credit

[Sibongile] ended up using her family's savings, along with her mother's and aunt's retirement funds, to finance the first deal: leasing a plane from the Russian Federation. "I remember waiting for days at the airport for the plane to arrive, panicking that after paying so much money and risking people's savings it may not arrive." But all went well in the end, and Sibongile's business took off.1 Before the new law took effect in Cambodia, business owners could use only immovable property as collateral. With little land under private ownership, getting a loan was an unreachable dream for most small to medium-size businesses. The new law changed that. Cambodian entrepreneurs can now use a broad range of movable assets to secure a loan. That includes revolving assets such as inventory and...

... allow out-of-court enforcement of security rights. In Canada, El Salvador, Georgia, Korea, Peru, Sau... any type of movable asset- tangible or intangible, present or future- can secure a loan, and assets ...

• Doing Business
• November 17, 2010

• Eysoldt v. Proscan Imaging, (Ohio 2011)

TORT MISCELLANEOUS – EVID/WIT/TRIAL – JURIES –PROCEDURE/RULES – DAMAGES: Because the economic-loss doctrine does not apply to intentional torts, the plaintiffs, who sought damages for conversion and invasion of privacy, could recover damages for purely economic loss. While, at common law, the general rule was that only tangible chattels could be converted, courts have held that identifiable intangible property, such as email accounts and domain names, can be converted. Conversion is the wrongful exercise of dominion over property in exclusion of the owner’s right, or the withholding of property from the owner’s possession under a claim inconsistent with the owner’s rights; therefore, testimony by the brother and sister of an account owner that they could no longer access their websi...

• Ohio Supreme Court

• Proposed software regulations.

Taxation of software transactions The IRS issued proposed regulations in Nov 1996 to clarify the tax treatment of software transactions, but the regulations do not resolve how software fits into the treatment of intangible property. The regulations are structured to classify the objects of transactions as copyright rights or copyright articles and the transactions as either sales or licenses. Other issues addressed include foreign sales corporation treatment, intercompany pricing, source rules and the treatment of know-how.

• The Tax Adviser
• Vol. 28 Nbr. 3, March 1997

• 45 CFR 85.62 - Coordination and compliance responsibilities.

...Office for Civil Rights. Office of Consumer Affairs. Office of Human Devel... added and the phrase or interest in such property has been deleted because the term facility, as use... part, refers to structures and not to intangible property rights. It should, however, be noted that...

• Code of Federal Regulations - Title 45: Public Welfare

• 24 CFR 242.1 - Definitions.

... premiums (MIPs), taxes, ground rents, property insurance premiums, and assessments, when funds av..., chooses in action and all other intangible property and rights relating to the operation of, ...

• Code of Federal Regulations - Title 24: Housing and Urban Development

• 18 CFR 367.3030 - Account 303, Miscellaneous intangible property.

... account must include the cost of patent rights, licenses, privileges, and other intangible proper...

• Code of Federal Regulations - Title 18: Conservation of Power and Water Resources

• Carpenter v. United States, 484 U.S. 19 (1987)

... to defraud, or for obtaining money or property by means of false or fraudulent pretenses, represe...The intangible nature of the Journal's right cannot affect this d... tangible as opposed to intangible property rights, but merely distinguished protected property right...

• U.S. Supreme Court

• Recommendations to OECD on intangibles transfer pricing.

... and often unique nature of intangible property makes it challenging for taxpayers and tax adminis... permanent establishments and intangible rights requiring local compensation of return. For outbou...

• Tax Executive
• Vol. 62 Nbr. 5, September 2010

• Skilling v. United States, 561 U. S. (2010)

... Enron and its shareholders of the intangible right of his honest services. Skilling was also ch... deprivations not only of money or property, but also of intangible rights. See, e.g., Shushan...

• U.S. Supreme Court