Relevant bibliographies by topics / Royalty payments

Academic literature on the topic 'Royalty payments'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Royalty payments"

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Drago, Thomas, Katelynn Cahill, Alannah Grealy, Kieran Lucey, and Muhammad Mahmoud. "Pharmaceutical Company In-house Research and Licensing Transaction Review." Advanced Journal of Social Science 8, no. 1 (April 3, 2021): 77–85. http://dx.doi.org/10.21467/ajss.8.1.77-85.

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Background:​ Pharmaceutical in-house research and licensing deals are effective means of widespread production of drugs to the public. These transactions follow a normalized procedure requiring upfront payments between a buying company to work either collaboratively with a small to medium sized selling company or buying the right of a product completely. Licensing a novel pharmaceutical drug goes through several clinical phases, and transaction deals can involve royalty and/or milestone payments along the research and clinical trial process. Methods​: Data was collected through analysis of pharmaceutical licensing market deals via online databases and extracted to a data sheet for examination. Trends were highlighted after analyzing upfront payment values, royalty sales, milestone payments and total transaction deal value. Results​: Total milestone payments averaged at USD $639.1 million, and total royalty payments averaged at USD $899.77 million. Average total deal values is USD $1445.18 million. Correlation coefficients between: (1) upfront and milestone payments r = 0.155; (2) upfront payments and royalty payments r = 0.188; and (3) upfront payments and total deal value r = 0.604. Most transactions are a small/medium enterprise selling to big pharmaceutical companies (32%) or a big pharmaceutical company selling to a small/medium enterprise (32%). 27% of deals are between big pharmaceutical companies, and 9% of deals are between small/medium enterprises. Conclusion:​ There is a positive correlation between upfront payment costs with milestone/royalty costs and total deal value (n=25). Small or medium enterprises are beginning to take a large sector of the transaction business as their in-house research licensing grows more appealing for market distribution.
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Goldstein, Brian. "Potential Impact under US Customs Laws of the World Customs Organization Recent Publication of Commentary 25.1 to the WTO Valuation Agreement Relating to the Dutiable Status of Third-Party Royalties a." Global Trade and Customs Journal 7, Issue 2 (February 1, 2012): 66–69. http://dx.doi.org/10.54648/gtcj2012009.

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The World Customs Organization Technical Committee has published Commentary 25.1 to Article 8, paragraph l(c) of the WTO Valuation Agreement. The Commentary offers significant insight into the analysis that is necessary in the determination of whether so-called third party royalty license payments are 'related' to the sale of the imported merchandise and whether the payment is a 'condition' of the sale under consideration. If both elements are satisfied, the result will generally lead to the conclusion that the payment under consideration is to be included in the dutiable value of merchandise imported into the particular territory. Although Commentary 25.1 is not controlling upon US Customs and Border Protection (CBP), the Commentary does serve as an additional tool in evaluating the status of such royalty license fee payments under US Customs laws. The Commentary also represents an important backdrop to the criteria employed by CBP in its evaluation of the status of third party royalty license fee payments.
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Permata, Suci, Tami Rusli, and Melisa Safitri. "ANALISIS PENERAPAN PEMBAYARAN ROYALTI HAK CIPTA LAGU PADA USAHA HIBURAN KARAOKE (Studi Kasus Orange Family Karaoke)." Keadilan 19, no. 2 (September 27, 2021): 130–40. http://dx.doi.org/10.37090/keadilan.v19i2.314.

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Abstract Karaoke places are in great demand from various circles. All karaoke places have the same goal, which is to provide entertainment for the family or take a moment to unwind from the daily routine. Karaoke places always serve songs with various choices from all the creations of Indonesian singers. But of course the songs that are served have been licensed first. Regarding this license, basically it must be agreed by both parties without coercion. Copyright protection, especially for music or song creations, is a serious problem. This situation shows that there is still a need for stricter legal protection regarding the protection of royalties on a song or music copyrighted work and the protection of the rights contained therein. The purpose of the study was to determine the implementation of copyright royalty payments on songs between the creator and karaoke entertainment business actors and the inhibiting factors for the payment of copyright royalties on songs between the creator and performer in karaoke entertainment at Orange Family Karaoke. The method used in this research is empirical juridical. The data that has been systematically arranged were analyzed qualitatively. The results showed that the distribution of royalties is managed by the Collective Management Institute (LMK). The institution is authorized by the creator to exercise the economic rights of the creator. The barrier to royalty payments is due to the lack of socialization and understanding of royalty payments and the high cost of royalty payments. Keywords: Royalty, Copyright, Karaoke
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Biçer, Ramazan. "The Evaluation of Royalty Payments in Transfer Pricing: An Approach from a Turkish Perspective." Intertax 37, Issue 11 (November 1, 2009): 654–64. http://dx.doi.org/10.54648/taxi2009065.

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This article considers royalty payments in Turkey from a tax and transfer pricing perspective. The focus is on both domestic and international implementations. The article evaluates taxation regime of royalties in Turkey, and royalty payments are discussed by taking into consideration certain Double Taxation Agreements executed among Turkey and its treaty partners. It is also pointed out in the article how royalty payments to non-resident taxpayers are considered within the context of intangible rights in Turkish tax legislation and Double Taxation Agreements. A considerable part of the article is reserved to explain details of current transfer pricing rules applicable for royalties paid in Turkey or to abroad, and it analyses the application of transfer pricing legislation for royalty payments by practical examples.
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Mohanty, Pitabas, and Supriti Mishra. "Hike in Royalty Payments by ACC." Asian Case Research Journal 20, no. 02 (December 2016): 305–29. http://dx.doi.org/10.1142/s0218927516500115.

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During the period of 2010–2013, many MNCs in India were in a hurry to increase royalties to their parent companies as a proposed regulation in India was going to make it difficult after October 2014. In December 2012, the Board of ACC decided to increase the royalty payments from 0.6% to 1% of net sales to Holcim, the parent company of ACC. The market reacted negatively and the stock price of ACC fell by 2% on the date of announcement and around 10% in the two-month period following the announcement. There was widespread resentment among investors. Many questioned the corporate governance practices followed by MNCs in India. By 15 February 2013, the shareholders of ACC had to decide whether to vote in favor of the proposal. If Holcim, which controlled more than 50% stake in ACC, decided to participate in the voting, then the proposal would automatically be approved. The case explores the different options available to the shareholders of ACC and presents material to enable the shareholders to evaluate the merits of each of these alternatives. The case gives the readers an opportunity to value the stock of ACC and decide whether the market overreacted. The case also gives an opportunity to discuss the merits of the decision taken by ACC and to critically assess the corporate governance practices followed by ACC.
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Plassman, Charles A. "Royalty payments associated with producer imbalances." Natural Gas 7, no. 7 (August 20, 2008): 1–5. http://dx.doi.org/10.1002/gas.3410070702.

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Marshall, Deborah Catherine, Elizabeth Stieglitz Tarras, Kenneth Rosenzweig, Deborah Korenstein, and Susan Chimonas. "Trends in financial relationships between industry and individual medical oncologists in the United States from 2014 to 2017: A cohort study." Journal of Clinical Oncology 37, no. 15_suppl (May 20, 2019): 6520. http://dx.doi.org/10.1200/jco.2019.37.15_suppl.6520.

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6520 Background: Industry-physician financial relationships in medical oncology are common and introduce conflicts of interest. The Open Payments (OP) program collects and discloses data on industry payments to physicians, in part to discourage inappropriate relationships. However, the effect of OP on how oncologists engage with industry is unknown. Our aim was to evaluate trends in physician-level payments to test whether the implementation of OP has resulted in fewer physicians engaging with industry and has shifted the nature of interactions towards those considered more appropriate. Methods: We performed a retrospective cohort study of US medical oncologists in 2014 from the National Plan and Provider Enumeration System. OP data for general (non-research) payments between 2014-2017 were matched to physician to evaluate receipt of payments over time. We calculated the percentage of physicians receiving payments, annual value and number of payments, and average annual trends over time, including by nature of payment. Results: From 2014-2017, medical oncologists received 1.4 million industry payments totaling $330.6 million. The absolute number of medical oncologists receiving payments decreased 4% on average annually ( P= .006), and proportionally from 67.2% to 59.6% overall. The value and number of payments have not significantly changed. The value and number of payments increased for accredited/certified CME (+821% and +209% annually) and decreased for non-accredited/certified CME (-18% and -25% annually). The value and number of food/beverage payments remained the same. The value and number of royalty/licensing payments increased. Conclusions: Fewer oncologists are receiving payments, but spending has not decreased suggesting that physicians are less likely to engage and industry is more selective. Increased payments for accredited CME suggest that less appropriate speaker’s fees are being avoided. Food/beverage payments are not decreasing, thus these interactions may not be recognized as problematic. Increasing royalty/licensing payments require ongoing scrutiny. Changes in physician payments since the inception of OP highlight the importance of transparency in policymaking.
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Fazhilla Roza Sabrina. "ANALISIS PENGUJIAN KEWAJARAN DAN KELAZIMAN USAHA ATAS TRANSAKSI ROYALTI LISENSI PADA PT ABC." Trending: Jurnal Manajemen dan Ekonomi 1, no. 1 (December 16, 2022): 56–68. http://dx.doi.org/10.30640/trending.v1i1.471.

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This study aims to find out how to determine the method used in determining the fairness and customary business of PT ABC's royalty payment transactions to the parent company, namely XYZ and the suitability of transfer pricing with tax provisions on transactions for royalty payments. The method in this study is to use a qualitative approach by looking at various sources, including books, documents, national and international journals and laws related to the topic of transfer pricing. The results of this study conclude that the determination of fair prices by PT ABC is to carry out a comparability analysis by taking external data as a comparison, choosing the Comparable Uncontrolled Price (CUP) method as a method of determining transfer prices and applying the principles of fairness and business practice by using a royalty range.
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Makkar, Kashish. "Taxing the Sale of Software: Revisiting the Definition of ‘Royalty’ Under the DTAAs." Business Law Review 41, Issue 1 (February 1, 2020): 29–33. http://dx.doi.org/10.54648/bula2020004.

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The characterization of payments, for taxation, in the hands of, non-resident payees arising out of a cross-border sale of software, has always remained controversial in India. While the Revenue, contends that such payments are ‘Royalties’ for Licensing of, Copyrights, the taxpayers argue that these payments are merely, Proceeds on the Sales of Copyrighted Articles. There have been, several conflicting decisions by different Income Tax Tribunals, and High Courts that have legitimized each of these characterizations., While the Courts and Tribunals led by the Delhi, HC held for the taxpayers by characterizing these payments as, Proceeds of Sales, the Courts and Tribunals led by the, Karnataka HC held for the Revenue. Therefore, albeit in, different jurisdictions within the country, a dichotomy persisted. In an attempt to resolve this dichotomy, the Government, of India introduced a clarificatory amendment to the Indian, Income Tax Act, 1961 in 2012. However, the conflict persisted, as the amendment did not clarify and could not have, clarified the status of these payments under the Double, Taxation Avoidance Agreements (DTAAs) As a result, the, dichotomy, now limited to Non-Resident Payees whose resident, jurisdiction has a DTAA with India, still prevailed. These, jurisdictions include several Commonwealth nations such as the, UK, Australia, Malaysia, Canada, etc. and Ireland, which is, the most preferred jurisdiction to operate from for almost all the, tech corporations in the world. Therefore, this dichotomy still, affects the tax liability of the residents of these jurisdictions and, their ease of doing business with India. In this article, the author will highlight that the dichotomy,, though existent, has no basis in law. The author will, highlight that the characterization of these payments as has been, contended by the Revenue is the only legitimate characterization., This characterization not only draws support from the, established Rules of Statutory Interpretation but also promotes, the ease of doing business in India. Agreement, Consideration, Copyright, Double-Tax, Income Tax, Licensing, Literary, Payment, Royalty, Resident
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Kiernan, Vincent J. "Protecting Your Royalty Payments Using Audit Clauses in Licence Agreements." Industry and Higher Education 12, no. 3 (June 1998): 161–63. http://dx.doi.org/10.1177/095042229801200306.

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How do licensors know if they are receiving all the royalties they are entitled to? How do licensors reduce the likelihood of disputes with the licensees over what is covered by a royalty? Licensors need to spend extra time and effort thinking about what happens in a licensing agreement after the deal has been signed, particularly in relation to reporting. This article provides several ideas on how to diminish the prospect of royalty disputes and provides suggested clauses for inclusion in agreements.
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Dissertations / Theses on the topic "Royalty payments"

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Sharmin, Sadia. "Music Copyright Management on Blockchain : Is it legally viable?" Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-353704.

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The thesis begins by describing the current problems in the fragmented world of music copyrights indicating musicians are not being paid accurately due to lack of transparency in the calculation of royalties and this lead to legal battle. Later we investigate how blockchain technology can alleviate much of the difficulties associated with this complexity. We further explore the legislative and institutional support for the technology necessary for a successful implementation, in form of legislations and governmental projects. We find out that numerous authorities have started voting favourable legislations and recognizing the technology as a valid public ledger. Eventually, we confirm our findings by analysing existing laws.
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Richard, Misrai Sophie. "Le critère financier et la qualification des contrats publics." Thesis, Aix-Marseille 3, 2011. http://www.theses.fr/2011AIX32066.

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Les personnes publiques disposent de la liberté contractuelle. Elles peuvent choisir librement d'externaliser leur action en ayant recours aux contrats pour mobiliser les savoir-faire et les financements qui leur font défaut. Le contrat constitue ainsi un procédé de l'action publique et particulièrement un mode de gestion des services publics. Les personnes publiques vont apprécier l'opportunité des différents contrats publics en considération de leurs besoins et d'une optimisation de la dépense publique et seront contraintes par le respect des règles de passation et du régime juridique d'exécution du contrat qu'elles auront choisi de conclure. Le juge sera compétent pour contrôler la qualification juridique de ce contrat ainsi que le respect de l'application des règles de son régime juridique. Bien qu'étant une caractéristique fondamentale des contrats publics, l'objet de ces contrats n'est plus un critère excusif et propre à chaque contrat. Une qualification erronée des contrats avec une incidence contentieuse peut en résulter. Le recours au mode de rémunération du cocontractant va permettre de confirmer l'identification du contrat ou de le distinguer d'un autre. Au préalable, il s'agira de démontrer que la rémunération du cocontractant d'une personne publique est un critère financier opérationnel contribuant à la qualification des contrats publics
The public persons have the contractual freedom. They can choose freely tou outsource their action by resorting to contracts to mobilize the know-how and de financing which are lacking to them. The contract so constitutes a process of the public action and particularly a mode of gestion of the public utilities. The public persons are going to appreciate the opportunity of the various public contracts considering their needs and considering an optimization of the public spending and will be forced by the respect for the rules of signing and for the legal regime of execution of the contract which they will have chosen to conclude. The judge will be competent to control the legal qualification of this contract as well as the respect for the application of the rules of his legal regime. Although being a fundamental characteristic of the public contracts, the object of a contract is not any more a criterion exclusive and appropriate for every contract. An erroneous qualification of contracts with a contentious incidence can result from it. The appeal to the method of payment of the cocontracting party is going to allow to confirm the identification of the contract or to distinguish him it from the other one. Beforehand, it will be a question of demonstrating that the payment for the cocontracting party of a public person is an operational financial criterion contributing to the qualification of the public contracts
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Радинський, Сергій Віталійович, С. В. Радынский, and S. V. Radynskyy. "Стратегічне управління інноваційним розвитком сільськогосподарських машинобудівних підприємств." Thesis, Тернопільський національний технічний університет ім. Івана Пулюя, 2014. http://elartu.tntu.edu.ua/handle/123456789/5041.

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Робота виконана на кафедрі фінансів, обліку і контролю Тернопільського національного технічного університету імені Івана Пулюя Міністерства освіти і науки України. Захист відбувся 26 вересня 2014 р. о 10.30 годині на засіданні спеціалізованої вченої ради К 58.052.05 Тернопільського національного технічного університету імені Івана Пулюя за адресою: 46001, м. Тернопіль, вул. Білогірська, 50 (корпус № 10, зал засідань). З дисертацією можна ознайомитися у бібліотеці Тернопільського національного технічного університету імені Івана Пулюя за адресою: 46001, м. Тернопіль, вул. Руська, 56.
Дисертаційну роботу присвячено розробленню науково-методичних засад і практичних рекомендацій щодо розробки і реалізації механізму стратегічного управління інноваційним розвитком на підприємствах сільськогосподарського машинобудування України. У роботі уточнено та удосконалено понятійний апарат інноваційного розвитку підприємства. Визначено типи інноваційних стратегій та можливі напрямки інноваційного розвитку підприємств. Запропоновано організаційно-економічний механізм стратегічного управління інноваційним розвитком підприємства. Здійснено комплексну оцінку поточного стану інноваційного розвитку підприємств сільськогосподарського машинобудування України. Згруповано підходи та удосконалено методику оцінки інноваційного потенціалу і ресурсів підприємства. Представлено концепцію аналітичного обґрунтування інноваційних витрат. Розроблено модель визначення ціни технологічних знань на основі грошових потоків інноваційних проектів підприємств галузі. Запропоновано структурно-логічну модель формування стратегії інноваційного розвитку підприємств сільськогосподарського машинобудування. Представлено алгоритм вибору типу стратегії інноваційного розвитку підприємства. Визначено особливості реалізації та контролю стратегії інноваційного розвитку підприємств.
Диссертационная работа посвящена разработке научно-методических основ и практических рекомендаций по реализации механизма стратегического управления инновационным развитием на предприятиях сельскохозяйственного машиностроения Украины. Объектом диссертационного исследования выступал процесс формирования системы стратегического управления инновационным развитием предприятий сельскохозяйственного машиностроения. Предметом исследования является теоретико-методологические и практические аспекты формирования системы стратегического управления инновационным развитием сельскохозяйственного машиностроительного предприятия. В работе исследованы понятийный аппарат стратегического управления инновационным развитием, в частности предложено определение понятий «инновационная стратегия», «инновационное развитие», «стратегия инновационного развития», а также обобщено и дополнено типологию инновационных стратегий в соответствии с которой они разделены на три группы – наступательные, оборонительные и комбинированные. Предложен организационно-экономический механизм стратегического управления инновационным развитием, который предполагает наличие трех составляющих – базу инновационного развития (внутренняя среда – ресурсы и потенциал и внешняя среда – потребители, конкуренты, поставщики, развитие отрасли), систему организации инновационного развития (с позиции управления – функции и методы, стратегические решения в сфере управления инновациями, с позиции решения задач – цели, объекты и принципы управления), результаты инновационного развития (оптимизация системы управления, диверсификация инновационной продукции и процессов, формирование и коммерциализация инновационных знаний, аккумулирование интеллектуального капитала, генерирование разновидностей эффектов инновационных процессов и т.п.). В работе осуществлен комплексный анализ инновационного развития предприятий сельскохозяйственного машиностроения в Украине, определены факторы, сдерживающие и способствующие активизации их инновационной деятельности. В диссертационном исследовании представлен схема последовательности оценки инновационного потенциала предприятий сельскохозяйственного машиностроения, который рассчитывается на основании значений показателей составляющих инновационного потенциала (научно-технического, финансово-экономического, кадрового (трудового), производственно-технологического, маркетингового, организационно-управленческого, информационно-коммуникативного потенциала) и коэффициентов весомости каждого из них. Также разработана шкала рейтинговой оценки инновационного потенциала предприятия. Предложенный алгоритм оценки позволяет определить интегральный показатель инновационного потенциала, определить характерные черты присущие ему, сформировать пакет решений дальнейшего его использования в инновационной деятельности для обеспечения инновационного развития предприятия. В работе предложена концепция оценки эффективности использования инновационных затрат предприятия, которая позволяет аналитически обосновать эффективность инновационных затрат в деятельности предприятия, определить динамику изменения эффективности использования затрат на инновационные процессы, сделать обобщенные выводы по поводу развитости и масштабов инновационных процессов на предприятии сельскохозяйственного машиностроения. Впервые представлена модель оценки цены технологических знаний при одно- и двухпериодном инновационном проекте, что дает возможность определить стоимость коммерциализации знаний и наработок в сфере инноваций. В основе модели лежит учет входящих и исходящих денежных потоков, а также определение паушальной оплаты лицензии за технологические знания. Предложенная модель дает ряд преимуществ при определении ставки роялти, поскольку требует минимального количества показателей для определения конечного результата – ставки роялти; не требует определения учетной ставки, определение которой может потребовать дополнительного отраслевого и макроэкономического анализа; дает возможность оценивать конкретные инновационные проекты с определенными (или плановыми) в процессе его реализации параметрами денежных потоков и паушальный оплаты лицензии. Предложенная последовательность формирования стратегии инновационного развития предприятий сельскохозяйственного машиностроения предусматривает поэтапное внедрение инновационного развития и дает возможность, используя инструментарий стратегического управления, выбрать тип инновационной стратегии, рассчитать эффективность принимаемых решений и осуществлять контроль реализации инновационной стратегии. Разработан алгоритм определения типа инновационных стратегий, которых придерживается предприятие, базирующийся на анализе его инновационного потенциала и инновационных возможностей. Представлена комбинация стратегий инновационного развития предприятий, что дает возможность расширить границы и возможности их инновационного развития, диверсифицировать инновационную политику и стратегию на отдельных этапах деятельности предприятия, способствовать гибкому и более динамичному переходу от оборонительных к наступательным инновационным стратегиям. Определены особенности реализации и контроля стратегии инновационного развития предприятий. Представлены индикаторы результативности, которые разделены на пять групп (научно-технологические, финансово-экономические, маркетинговые, социальные, экологические) и комплексно характеризируют эффективность реализации инновационного развития предприятия. Обобщенная схема контроля на разных стадиях реализации инновационной стратегии предполагает определение видов и инструментария контроля, а также корректировки направлений инновационного развития предприятия.
The thesis is devoted to the development of scientific and methodological bases and practical recommendations for operation and implementation of the mechanism of strategic management of innovation development within agricultural machine building enterprises of Ukraine. The conceptual apparatus of innovation development of an enterprise is clarified and improved in the paper. The types of innovation strategies and possible directions of innovative development of enterprises are determined. Organizational and economic mechanism of innovation strategy management of an enterprise is proposed. Complex current state estimate of the development of innovative agricultural machine-building enterprises of Ukraine is fulfilled. Approaches and methods of estimation of innovative potential and resources of an enterprise are grouped and improved. The conception of analytical ground of innovation costs is presented. The model of technological knowledge price determination on the basis of cash flows of enterprises’ innovation projects of the industry is worked out. The structural and logic model of the formation of innovation development strategy of agricultural machine building enterprise is proposed. The algorithm based on the selection of the criteria for the type of innovation strategy development of an enterprise is presented. The peculiarities of realization and control of innovative development strategies of enterprises are determined.
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Elias, Derek J. "Golden dreams: place and mining in the Tanami desert." Phd thesis, 2001. http://hdl.handle.net/1885/7496.

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The Tanami Desert is classed as a semi-desert and covers a large area of land in the central-west of the Northern Territory of Australia as well as a much smaller area of the north-east of Western Australia. The majority of the Tanami Desert has been inhabited by Warlpiri speaking Aboriginal peoples for thousands of years; in their terminology from time immemorial since the creative period, or jukurrpa, that transformed the world from a featureless mass to the form it is today. For Walpiri the landscape of the Tanami Desert is covered with places that mark the events and histories of the extraordinary beings and ancestors of the jukurrpa whose essences remain in these places, the land and the worlds above and below the surface of the earth ......
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Kubyane, Mahommed Malepeng. "A critical analysis of the South African tax and exchange control implications of royalty payments to non-residents." Thesis, 2018. https://hdl.handle.net/10539/26686.

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A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce specialising in taxation, 2018
Under the current tax regime in South Africa, non-residents are taxed on amounts received or accrued by such person from a source within the Republic. The general principle is that income derived from royalties on the exploitation of intellectual property is regarded as sourced in South Africa if the intellectual property was developed in South Africa. South Africa imposes withholding taxes on royalties paid to non-residents on the exploitation of intellectual property regardless of actual source through the deeming source provisions incorporated in the Income Tax Act 58 of 1962. Withholding tax provisions are introduced in many tax systems across the world to facilitate the collection of taxes from non-residents and to limit the tax base erosion of that country through the tax deduction claimed by the South African taxpayer. This research intend to critically analyse the definition of ‘royalty’ in terms of the current tax legislation in South Africa in the context of withholding taxes on royalties. The question arises mainly due to the difficulty in the interpretation of the definition of royalty as defined in section 49A of the Income Tax Act with respect to amounts accrued or received by foreign persons for the imparting of knowledge and information, widely known as ‘know-how’. The research will also provide a review of the nature of payments for computer software programs that are technically for the use or right of use of that computer software program. Other tax considerations covered in this research includes a discussion of the concept of effectively connected with a permanent establishment and some of the discrepancies between the domestic law and double tax agreements when a foreign person seeks to obtain relief for a reduction in the withholding tax rate. This second part of this research report provides a comprehensive understanding of the exchange control regulations applicable to South African residents on the payment of royalty payments to non-residents. Furthermore, the researcher analyses the penalties that arise because of noncompliance with the regulations and what the impact is on the parties’ contractual obligations.
XL2019
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Liu, chi-Cheng, and 劉其政. "Empirical Study on the Correlation between Patent Portfolio and Royalty Payment." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/50665694420578420146.

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碩士
國立交通大學
管理學院碩士在職專班科技法律組
97
For decades, semiconductor companies in Taiwan have been harassed with patent litigations and/or suffered from high royalty rates imposed by others, either competitors or royalty-thirsty patentees. Many of them have been invested tremendous resources in building patent portfolios of their own trying to balance the long-inclined situation. The result is yet determined. Meanwhile, since patent portfolio is usually deemed as part of achievement by R&D departments, the IP department who actually handle patent applications and build the patent portfolio receive only very limited credits. In order to more correctly present their importance and indispensability, IP people will need some more convincing facts other than the ‘number” of issued patents, which has already juiced by R&D department. However, methods for the valuation of patent portfolio available today are insufficient to meet both needs, to show at least (1) what IP department actually contribute and (2) whether the costly patent portfolio accomplishes what originally expected, i.e., reduction of royalty payment. In this article, several factors are analyzed for patent portfolio with a statistical model, and the empirical study employed herein furnishes reasonable outcomes.
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CALIX, JOSE ALEJANDRO, and 何凱奕. "For Free? The Role of Blockchain Technology in Music Royalty Payment." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/96gc58.

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碩士
國立臺北藝術大學
文創產業國際藝術碩士學位學程(IMCCI)
107
Laws and practices concerning copyright and royalty payment have seldom been updated to follow the trend of technological vanguard in the music industry. These days, with the advent of blockchain technology, many innovators are proposing solutions for the issues that plague rights attribution, with the purpose of delivering fair, timely and verifiable payments to rights holders. For this study, four startups were interviewed, all working with blockchain technology but concentrating on different points of the complicated process of royalty collection and payment. With varying approaches, they all have one goal in mind: bringing transparency to the industry. The most important obstacles for the adoption of these new solutions are not technical, but are directly tied to an industry dominated by incumbent institutions that shun transparency and efficiency when they threaten their business. Most of the past innovations in the music industry have come after fierce demand from its consumers, forcing incumbent players to relent. Demand for an overhaul of the systems dealing with copyright and royalty payment comes from professionals inside the industry (i.e. artists) and, as such, carries little weight. Getting the audience on the side of artists and rights holders is essential to bring about actual change.
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Moreira, Maria Alice Bosseljon Roche. "Innovating in the music industry : Blockchain, Streaming & Revenue Capture." Master's thesis, 2020. http://hdl.handle.net/10400.14/31171.

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Music industry revenues experienced a boom when digital music became available and the music business reinvented itself. Even with the existence of piracy, the business has been growing since 2015. A lot of the credit goes to streaming platforms that introduced the notion of access instead of ownership as the dominant business model (BM). However, the main financial beneficiaries are the platforms, labels, and publishers (the middlemen), whereas musicians receive little from streaming their creations. This is due to an outdated royalty distribution system that was applied to the new BM. This study aims to propose an updated BM by innovating the industry’s payment framework with the use of blockchain technology (BT). It would create a fair and transparent accounting system as well as promoting trust for all professionals in the system. Secondary data on strategic innovation, the music industry, and business model innovation were analyzed in this study. Qualitative and quantitative primary data was collected through a survey and semi-structured interviews conducted with industry professionals. Results revealed that BT could be a game-changer in the way the industry accounts for and pay royalties. However, there is little knowledge about the use of BT so no immediacy to bring about its implementation. Also, the industry lacks incentives to change the BM as big players run the show leaving musicians without little agency to bring about change. Finally, the study concludes that even though BT is a possible solution, the industry might not yet be accepting of this kind of change.
As receitas da indústria da música passaram por um boom quando a música digital ficou disponível. O negócio se reinventou. Mesmo com pirataria, o mercado vem crescendo desde 2015. Grande parte se deve às plataformas de streaming que introduziram um modelo de negócios (MN) de acesso, em vez de propriedade que dominava o mercado. No entanto, os principais beneficiários financeiros são as plataformas, gravadoras e editoras (os intermediários), enquanto os músicos recebem pouco de streaming. Isso se deve ao sistema de distribuição de royalties desatualizado que foi aplicado ao novo MN. Este estudo tem como objetivo propor um MN atualizado, através da inovação do sistema de pagamento com o uso de tecnologia blockchain (TB). Esta criaria um sistema contábil justo e transparente, além de melhorar a confiança dos profissionais no sistema. Dados secundários sobre inovação estratégica, indústria da música e inovação em MN foram analisados . Os dados primários qualitativos e quantitativos foram coletados por meio de pesquisa e entrevistas semiestruturadas realizadas com profissionais do setor. Os resultados revelam que a TB pode mudar o jogo em relação a contabilização e pagamento de royalties. No entanto, há pouco conhecimento sobre o uso, portanto não há imediatismo por parte da indústria para implementa-la. Além disso, a indústria carece de incentivos para mudar o MN, já que grandes players conduzem o show, deixando músicos sem alternativas para promover mudanças. Por fim, o estudo conclui que, embora seja uma possível solução para o problema, o setor ainda não aceita esse tipo de mudança.
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Books on the topic "Royalty payments"

1

United States. Congress. House. Committee on Government Operations. Indian oil and gas royalty payments: Problems persist : thirteenth report. Washington: U.S. G.P.O., 1985.

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Great Britain. Parliament. House of Commons. Second Standing Committee on Delegated Legislation. Draft contracting out (functions in relation to petroleum royalty payments) order 2000: Thursday 20 January 2000. London: Stationery Office, 2000.

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United States. Congress. House. Committee on Interior and Insular Affairs. Providing for adjustments of royalty payments under certain federal onshore and Indian oil and gas leases, and for other purposes: Report together with supplemental views (to accompany H.R. 3479). [Washington, D.C.?: U.S. G.P.O., 1987.

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United States. Congress. House. Committee on Government Operations. Environment, Energy, and Natural Resources Subcommittee. Problems associated with the Department of the Interior's distribution of oil and gas royalty payments to Indians: Hearing before a subcommittee of the Committee on Government Operations, House of Representatives, Ninety-ninth Congress, first session, April 8, 1985. Washington: U.S. G.P.O., 1985.

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United, States Congress House Committee on Government Operations Environment Energy and Natural Resources Subcommittee. Problems associated with the Department of the Interior's distribution of oil and gas royalty payments to Indians: Hearing before a subcommittee of the Committee on Government Operations, House of Representatives, Ninety-ninth Congress, first session, April 8, 1985. Washington: U.S. G.P.O., 1985.

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United, States Congress House Committee on Government Operations Environment Energy and Natural Resources Subcommittee. Problems associated with the Department of the Interior's distribution of oil and gas royalty payments to Indians: Hearing before a subcommittee of the Committee on Government Operations, House of Representatives, Ninety-ninth Congress, first session, April 8, 1985. Washington: U.S. G.P.O., 1985.

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Resources, United States Congress House Committee on Resources Subcommittee on Energy and Mineral. Oversight hearings to examine the laws, policies, practices, and operations of the DOI, DOE, and other agencies pertaining to payments to their employees, including payments relative to mineral royalty programs and policies from public lands and Indian lands: Oversight hearings before the Subcommittee on Energy and Mineral Resources of the Committee on Resources, House of Representatives, One Hundred Sixth Congress, second session, May 4 and 18, 2000, Washington, DC. Washington: U.S. G.P.O., 2000.

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Office, General Accounting. Indian royalties: Interior has not solved Indian oil and gas royalty payment problems : report to the Chairman, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1986.

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Office, General Accounting. Mineral revenues: Options to accelerate royalty payment audits need further consideration : report to the chairman, Subcommittee on Interior and Related Agencies, Committee on Appropriations, House of Representatives. Washington, D.C: The Office, 1989.

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United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Consumer Protection, and Competitiveness. Digital audio recording: Hearing before the Subcommittee on Commerce, Consumer Protection, and Competitiveness of the Committee on Energy and Commerce, House of Representatives, One Hundred Second Congress, second session, on H.R. 4567, a bill to implement a royalty payment system and a serial copy management system for digital audio recording, and to prohibit certain copyright infringement actions, March 31, 1992. Washington: U.S. G.P.O., 1992.

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Book chapters on the topic "Royalty payments"

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Wan Ahmad, W. N. A., S. F. Sufahani, and M. A. I. Kamarudin. "Shooting and Discretization Method in Settling the Royalty Payment Problem." In Proceedings of the Third International Conference on Trends in Computational and Cognitive Engineering, 341–48. Singapore: Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-7597-3_27.

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King, Donald W. "Royalty Payments for Photocopying in Companies and Other Organizations." In Serials Information from Publisher to User, 41–42. Routledge, 2019. http://dx.doi.org/10.4324/9781003001515-5.

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Stahl, Matt. "Accounting for Injustice." In The Oxford Handbook of Music Law and Policy. Oxford University Press, 2021. http://dx.doi.org/10.1093/oxfordhb/9780190872243.013.28.

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Abstract Despite their incalculable musical contributions and the continuing profitability of their hit recordings, R&B singers of the 1960s often have reached and passed retirement age in conditions of profound economic insecurity. This tragic irony is well known, but the long-standing institutional practices that have essentially ensured this typical outcome have remained obscure. At the center of the problem is individual royalty income associated with the sale and licensing of recordings. Record companies’ royalty accounting processes are notoriously complex and secret, and companies have strong incentives to overreport expenses and underreport earnings in their maintenance of individual artist royalty accounts. Hitherto unstudied documents from the archive of the National Office of the American Federation of Television and Radio Artists (AFTRA) shed light on the accounting practices of the major and indie record companies to whom artists like Mary Wells, Ruth Brown, and Sam Moore were signed. After 1959, singers recording for signatory companies were included in the employer-sponsored AFTRA Health and Retirement Funds. As a fiduciary, the Funds were obligated to monitor and enforce employer contributions based on singers’ annual earnings, including contractual royalty payments. Newly discovered archival evidence helps explain how the Funds’ lax enforcement led to healthcare ineligibility and chronically underfunded pensions for many R&B performers. The interaction of companies’ nefarious contractual royalty accounting practices and the AFTRA Funds’ at-best inconsistent monitoring and enforcement of companies’ obligations hindered singers’ prospects for financial stability and comfortable retirement after long careers and the contribution of enduring recordings to contemporary culture.
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Mungons, Kevin, and Douglas Yeo. "Commercial Gospel Music." In Homer Rodeheaver and the Rise of the Gospel Music Industry, 91–112. University of Illinois Press, 2021. http://dx.doi.org/10.5622/illinois/9780252043840.003.0005.

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Homer Rodeheaver came of age at a pivotal moment in the creation and marketing of American popular music, and in a city—Chicago—that was central to its success. This chapter explores developments in copyright law, royalty payments, and music licensing (including ASCAP), showing how gospel songwriters became professionals who borrowed from Tin Pan Alley business models. As radio and recorded music opened new performance revenue streams, Rodeheaver adroitly created a Christian music industry model that would emulated by many other evangelicals. The Rodeheaver Music Co. bypassed denominational gatekeepers to become the leading creator and marketer of hymnals for the evangelical Christian market. The authors detail Rodeheaver’s importance as a powerful, driving force in the popularization of gospel music.
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Kidd, Emery. "Using Digital Music Production as a Culture Catalyst." In Research Anthology on Music Education in the Digital Era, 390–407. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-5356-8.ch023.

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Digital music production is an invaluable marketing tool for entrepreneurs and academic institutions alike. Digital music production can universally cultivate academic success and foster entrepreneurial leadership. Using technological advances in inexpensive digital audio workstations, educators can produce educational content from student expression. Educators can encourage entrepreneurs by facilitating a creative culture within the academic environment. Entrepreneurs can promote a culture willing to support entrepreneurial pursuits by attracting target audiences to the entrepreneur's products' culture. The benefit of royalty payments from entrepreneurial endeavors solidifies an estate for the producer. Additionally, academic institutions have an opportunity to capitalize on the educational benefits of cultural inclusion associated with student self-expression while teaching skills that will benefit the student and institution alike.
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Kidd, Emery. "Using Digital Music Production as a Culture Catalyst." In Cultivating Entrepreneurial Changemakers Through Digital Media Education, 122–39. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-5808-9.ch008.

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Digital music production is an invaluable marketing tool for entrepreneurs and academic institutions alike. Digital music production can universally cultivate academic success and foster entrepreneurial leadership. Using technological advances in inexpensive digital audio workstations, educators can produce educational content from student expression. Educators can encourage entrepreneurs by facilitating a creative culture within the academic environment. Entrepreneurs can promote a culture willing to support entrepreneurial pursuits by attracting target audiences to the entrepreneur's products' culture. The benefit of royalty payments from entrepreneurial endeavors solidifies an estate for the producer. Additionally, academic institutions have an opportunity to capitalize on the educational benefits of cultural inclusion associated with student self-expression while teaching skills that will benefit the student and institution alike.
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"Rural wealth creation and emerging energy industries: lease and royalty payments to farm households and businesses." In Rural Wealth Creation, 185–202. Routledge, 2014. http://dx.doi.org/10.4324/9780203797624-21.

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Harding, Gregory L., and Anne V. D. M. Kayem. "Design of an IPTV Conditional Access System Supporting Multiple-Services." In Information Security in Diverse Computing Environments, 59–98. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-6158-5.ch005.

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Conditional Access (CA) is typically used by pay-television operators to restrict access to content to authorized subscribers. While several commercial CA solutions exist for structured broadcasting, Internet-based television, and video-on-demand services, these solutions are mostly proprietary. Use of proprietary solutions incurs royalty payments and increased cost of components for Set-Top-Box manufacturers. In many developing countries Set-Top-Boxes for the migration to Digital Television will be subsidized by government. An efficient, flexible, and open conditional system that does not incur royalties or require specialised security hardware would be beneficial for these countries. In this chapter, the authors explore conditional access solutions that draw on the area of cryptographic key management and distribution for IPTV environments. They wrap up with propositions on how an open Cryptographic Access Control (CAC) system can be implemented practically by pay-television operators who have to handle a large number of subscriptions.
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Cheng, Thomas K. "Technology Transfers in Developing Countries." In The Patent-Competition Interface in Developing Countries, 54–81. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192857354.003.0003.

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This chapter surveys the different modes of technology transfer and assesses how they relate to and are affected by competition regulation of patent exploitation practices. The different forms of technology transfer can be divided into voluntary or intentional and involuntary or unintentional. Voluntary or intentional technology transfer includes international trade, foreign direct investment (FDI), and licensing. International trade refers to the importation of technological goods into a developing country. FDI entails a foreign firm investing to set up operational capacity through an affiliate in a host country; technology is transferred intra-firm as part of the FDI process. Licensing takes place when a foreign technology owner licenses its technology to a local firm for royalty payments or a license fee. Meanwhile, involuntary or unintentional technology transfer refers to imitation of the technology. Imitation can be accomplished through outright copying from simple product inspection or reverse engineering, both of which could be curtailed by patent protection.
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Schindler, Dirk, and Hendrik Vrijburg. "ACE or CBIT for the Netherlands?" In Tax by Design for the Netherlands, 183–203. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192855244.003.0010.

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The traditional corporate tax regime creates costly distortions via a preference for debt over equity and possibilities to shift profits to low-tax countries. To overcome these problems, fundamental reforms towards a comprehensive business income tax (CBIT) or an allowance for corporate equity (ACE) have been proposed. A pure CBIT is undesirable—while reducing debt bias and profit shifting, it exacerbates investment distortions. However, a pure ACE is undesirable as well. Although the ACE would both remove debt bias and no longer distort firms’ investment decisions, it would strengthen profit shifting. Because the world features multiple distortions that cannot be simultaneously eliminated, tax policy should not aim to fully remove all finance distortions to contain investment distortions and profit shifting. Therefore, the current system should be amended by a stripping rule that restricts deductibility of interest expenses and royalty payments to a certain threshold of earnings before interest, taxes, depreciation, and amortization (EBITDA).
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Conference papers on the topic "Royalty payments"

1

Madurapperuma, Tharika, Gothami Abayawickrama, Nesara Dissanayake, Viraj B. Wijesuriya, and K. L. Jayaratne. "Highly efficient and robust audio identification and analytics system to secure royalty payments for song artists." In 2017 Seventeenth International Conference on Advances in ICT for Emerging Regions (ICTer). IEEE, 2017. http://dx.doi.org/10.1109/icter.2017.8257796.

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Egede, Frank, Oghenerume Ogolo, Victor Anochie, Amina Danmadami, and Zephaniah Ajibade. "Application of the Delayed Royalty Framework for Onshore Petroleum Investment in Nigeria." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/208264-ms.

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Abstract Nigeria uses the concessionary petroleum fiscal system for onshore investment in the country where the ownership of the hydrocarbon resources belongs to the contractor's. The government then gets her revenue through payment of royalties and taxes. A fixed royalty rate of 20% is specified for onshore petroleum investment in the country. This kind of royalty payment system is regressive in nature and affects the sustainability of E&P firms during period of low oil price. This research considered the incorporation of a delayed royalty framework into the concessionary petroleum fiscal system in Nigeria. Two economic models were built to evaluate upstream petroleum investment in Nigeria onshore environment using the spreadsheet modeling technique. The delayed royalty framework was incorporated into one of the model. The delay in royalty payment was made as a function of the time it takes the contractor to recoup his capital before payment of royalty and taxes. Oil price was varied in the model between $30-$90/bbl to see the impact of the delay in royalty payment on the sustainability of the investment under the delayed royalty framework. It was observed that the delayed royalty framework made the contractor to recoup his capital early during the life of the investment. It also increased the contractor's revenue which will help to increase the sustainability of the investment during period of low oil price.
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Yahya, Almigdad, and Adib Habbal. "Music Royalty Payment Scheme Using Blockchain Technology." In 2021 5th International Symposium on Multidisciplinary Studies and Innovative Technologies (ISMSIT). IEEE, 2021. http://dx.doi.org/10.1109/ismsit52890.2021.9604559.

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Santoso, Iman, Mikha Ningrum, and Milla Setyowati. "Tax Dispute Analysis of Incorrect VAT Payment on Offshore Royalty viewed from the Ease of Administration Principle (Case Study of PT X)." In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301223.

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Nugraheni, Nurfasti Dwi, and Christine Tjen. "Analysis on the Tax Court Decision on the Deductibility and Armrs Length Price of Royalty Payment (Case Study of PT A and PT B)." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.41.

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