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


  • Marc Muller

    () (labrii, ULCO)


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.

Suggested Citation

  • Marc Muller, 2002. "Brevets et marques : actifs stratégiques (Patents and trademarks : strategical assets)," Working Papers 54, Laboratoire de Recherche sur l'Industrie et l'Innovation. ULCO / Research Unit on Industry and Innovation.
  • Handle: RePEc:rii:riidoc:54

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    References listed on IDEAS

    1. Etzkowitz, Henry, 1998. "The norms of entrepreneurial science: cognitive effects of the new university-industry linkages," Research Policy, Elsevier, vol. 27(8), pages 823-833, December.
    2. Jaffe, Adam B., 2000. "The U.S. patent system in transition: policy innovation and the innovation process," Research Policy, Elsevier, vol. 29(4-5), pages 531-557, April.
    3. Arocena, Rodrigo & Sutz, Judith, 2001. "Changing knowledge production and Latin American universities," Research Policy, Elsevier, vol. 30(8), pages 1221-1234, October.
    4. Mayntz, Renate, 1998. "Socialist academies of sciences: the enforced orientation of basic research at user needs," Research Policy, Elsevier, vol. 27(8), pages 781-791, December.
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    More about this item


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

    JEL classification:

    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups


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