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

  • Marc Muller

    ()

    (labrii, ULCO)

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    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.

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    File URL: http://riifr.univ-littoral.fr/wp-content/uploads/2007/04/doc54.pdf
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    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.

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    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
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