Advanced Search
MyIDEAS: Login

Brevets et marques : actifs stratégiques (Patents and trademarks : strategical assets)

Contents:

Author Info

  • Marc Muller

    ()
    (labrii, ULCO)

Registered author(s):

    Abstract

    Si les brevets et marques sont utilisés ordinairement dans une démarche de protection de savoir-faire, il arrive que des entreprises multinationales se servent de tels actifs à des fins d'ingénierie fiscale, que ce soit sur le plan patrimonial (transferts de propriété des actifs), ou sur le plan de leur exploitation (transfert des bénéfices). A l'aide de deux exemples vécus, l'un à travers une société holding luxembourgeoise et l'autre à travers une société offshore, l'illégalité, les limites, les dangers et les conséquences de tels agissements sont exposés. Used ordinarily for know-how protection purposes, it is not uncommon that multinational firms use patents and trademarks for fiscal engineering aims, either for patrimony management (ownership shifting), or operating strategy (profit shifting). Two case studies, one based on a Luxembourg Holding company and another on an offshore company, try to demonstrate the illegality, limits, dangers and consequences of such schemes.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://riifr.univ-littoral.fr/wp-content/uploads/2007/04/doc54.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by Laboratoire de Recherche sur l'Industrie et l'Innovation. ULCO / Research Unit on Industry and Innovation in its series Working Papers with number 54.

    as in new window
    Length: 20 pages
    Date of creation: May 2002
    Date of revision:
    Publication status: Published in Cahiers du Lab.RII, Mai 2002
    Handle: RePEc:rii:riidoc:54

    Contact details of provider:
    Postal: Maison de la recherche en sciences de l'homme, 21 quai de la Citadelle, 59140 Dunkerque
    Phone: (33) 3 28 23 71 35
    Fax: (33) 3 28 23 71 43 or (33) 3 28 23 71 10
    Email:
    Web page: http://riifr.univ-littoral.fr/
    More information through EDIRC

    Related research

    Keywords: Brevet; marque; holding; offshore; ingénierie fiscale/patent; trademark; holding; offshore; fiscal ingineering;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:rii:riidoc:54. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Philippe Chagnon).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.