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1
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.
Повний текст джерелаАнотація:
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.
2
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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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.
Повний текст джерелаАнотація:
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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Juranek, Steffen, Dirk Schindler, and Guttorm Schjelderup. "Transfer pricing regulation and taxation of royalty payments." Journal of Public Economic Theory 20, no. 1 (June 21, 2017): 67–84. http://dx.doi.org/10.1111/jpet.12260.
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Ni Made Harini, I Nyoman Putu Budiartha, and Desak Gde Dwi Arini. "Pelaksanaan Perlindungan Hukum bagi Pemilik Hak Cipta Musik dan Lagu dalam Pembayaran Royalti oleh Yayasan Karya Cipta Indonesia." Jurnal Interpretasi Hukum 2, no. 1 (March 26, 2021): 89–94. http://dx.doi.org/10.22225/juinhum.2.1.3111.89-94.
Повний текст джерелаАнотація:
Copyright gives an exclusive title to the work of the author which is granted by law as an award. The copyright function protects creators from copyright infringement. This study aims to explain the form of legal protection for music and song copyright owners in royalty payments by the Indonesian copyright works foundation and to describe what factors influence royalty payments and dispute resolution efforts faced by music and song copyright holders in royalty payments by the Karya Foundation. Indonesian copyright. This type of research is an empirical legal research with a conceptual approach to legal issues of fact and sociology. The data sources used were primary and secondary legal materials. The results of the study indicated that copyright is regulated in Law Number 28 of 2014 concerning Copyright. The form of copyright law protection, namely legal protection of moral rights and legal protection of economic rights. Creators and the KCI Foundation have rights and obligations, in the process of paying royalties experiencing several obstacles and supporters experienced by the KCI Foundation creators and copyright users. Dispute settlement efforts through alternative arbitration and court dispute resolution.
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Mody, Kush S., Lathan Liou, Tej Joshi, Christopher Mikhail, Joseph Barbera, Stephen Selverian, and Ettore Vulcano. "Trends in Industry Payments to Orthopedic Foot and Ankle Surgeons from 2014 to 2018." Foot & Ankle Orthopaedics 5, no. 4 (October 1, 2020): 2473011420S0035. http://dx.doi.org/10.1177/2473011420s00359.
Повний текст джерелаАнотація:
Category: Other Introduction/Purpose: The establishment of the Open Payments Database (OPD) in 2014 made public all financial payments to physicians and hospitals by pharmaceutical and medical device companies. Since then, numerous studies have analyzed industry payment data to elucidate any correlations and trends. The purpose of this study is to examine trends in industry payments to orthopedic foot and ankle surgeons from 2014 to 2018. Methods: The Open Payments Database (OPD) was queried to collect information regarding industry payments to orthopedic foot and ankle surgeons and all orthopedic surgeons from 2014 to 2018. Information was collected on physician education, regional distribution of physicians paid, number of physicians paid, median payment amount, and payment type. Further analyses were conducted on the median payment amount to the top 5% of earners and the other 95%. Median amounts were analyzed using Mann-Whitney U non-parametric tests. Results: Of the 1,416 physicians classified as orthopedic foot and ankle surgeons, Doctors of Osteopathy and Medical Doctors received significantly higher payments than Doctors of Podiatric Medicine (597 vs. 35, P=9x10-113). Only osteopathic and allopathic physicians were included in the main analyses. No significant difference was reported from 2014 to 2018 in the median payments to orthopedic foot and ankle surgeons overall ($616 vs. $810; P=0.13), in the top 5% ($148,864 vs. $158,349; P=0.53), and other 95% ($542 vs. $730; P=0.10). There was no significant difference in payments related to consulting fees, entertainment, food and beverages, gifts, grants, honoraria, royalty and licensing fees, speaker and faculty fees, and travel and lodging. There was a significant increase in industry payments related to education ($750 vs. $1370; P=0.002). Conclusion: Following the establishment of the Open Payments Database in 2014, it was expected that industry payments would decrease significantly. However, no change was seen in payments to orthopedic foot and ankle surgeons and there remains a very large distribution in surgeon compensation. In fact, the top 5% of surgeons compensated account for over 99% of the total industry payments. While there are many factors that could account for this, foot and ankle surgeons should use data extracted from the OPD as a guide to ensure fair and equitable compensation for their work in industry.
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Newman, J. Forbes, and Terrance M. Hughes. "Selected Topics with Respect to the Freehold Oil and Gas Lease - Top Lease, Estoppel and Shut-In Royalties." Alberta Law Review 24, no. 1 (April 1, 1985): 81. http://dx.doi.org/10.29173/alr732.
Повний текст джерелаАнотація:
There are obviously a great number of issues which could be addressed in a paper dealing with the freehold oil and gas lease. Our paper will be limited to a discussion of three of these issues: 'first, the practice of top leasing and selected problems relating thereto, secondly, the question of estoppel as a method of reviving an otherwise terminated lease and thirdly, shut-in royalty payments focusing on when such a payment is required to be made in order to extend the term of the lease and the conditions which must be present before such a payment may be validly tendered.
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Christiansen, Mark D. "Oklahoma." Texas A&M Journal of Property Law 6, no. 3 (December 2020): 301–29. http://dx.doi.org/10.37419/jpl.v6.i3.13.
Повний текст джерелаАнотація:
In Naylor Farms, Inc. v. Chaparral Energy, LLC, the plaintiff royalty owners (collectively, Naylor Farms) contended that Chaparral systematically underpaid royalties on production from approximately 2,500 Oklahoma oil and gas wells by improperly deducting from royalty payments certain costs that the plaintiffs contended should have been borne solely by Chaparral under Oklahoma law. The district court granted Naylor Farms’ motion seeking certification of a class of royalty owners under Rule 23 of the Federal Rules of Civil Procedure. In the present proceedings, Chaparral has appealed the district court’s order granting class certification.
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King, Donald W. "Royalty Payments for Photocopying in Companies and Other Organizations." Serials Librarian 15, no. 3-4 (December 1988): 41. http://dx.doi.org/10.1300/j123v15n03_04.
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Tanne, Janice Hopkins. "Royalty payments to staff researchers cause new NIH troubles." BMJ 330, no. 7484 (January 20, 2005): 162.2. http://dx.doi.org/10.1136/bmj.330.7484.162-a.
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Blombery, Piers, Mary Ann Anderson, Jianan Gong, Rachel Thijssen, Richard W. Birkinshaw, Ella Thompson, Charis E. Teh, et al. "Acquisition of the Recurrent Gly101Val Mutation in BCL2 Confers Resistance to Venetoclax in Patients with Progressive Chronic Lymphocytic Leukemia." Blood 132, Supplement 1 (November 29, 2018): LBA—7—LBA—7. http://dx.doi.org/10.1182/blood-2018-120761.
Повний текст джерелаАнотація:
Abstract Venetoclax induces high rates of response (~80%), including complete remissions (CR) in patients with heavily pre-treated chronic lymphocytic leukemia (CLL) through inhibition of BCL2. Despite achieving deep and durable responses, most patients will eventually experience disease progression on treatment. The molecular mechanisms that mediate clinical resistance to venetoclax in vivo are largely unknown. From a cohort of 67 relapsed CLL patients (Anderson et al, Blood 2017; 129:3362-3370) treated with venetoclax on three early phase clinical trials, we performed focussed genomic evaluation in those with CLL-type progressions (as opposed to large cell Richter's transformation). Targeted amplicon next generation sequencing of a panel of 33 genes recurrently mutated in lymphoid malignancy was performed where suitable pre- and post-progression samples were available. Twenty-one patients experienced CLL progression after a median of 36 months (range 6 - 73). Fifteen patients had paired samples for detailed analyses. A single heterozygous nucleotide variant was detected in BCL2 (NM_000633.2:c.302G>T, p.(Gly101Val)) in progression samples in 7 of 15 patients (Fig 1A). Further investigation using a highly sensitive (limit of detection 0.01%) and specific droplet digital PCR (ddPCR) assay indicated that the Gly101Val mutation was first detected at low variant allele fraction after 19-42 months on venetoclax, up to 25 months earlier than when standard disease progression criteria were met. The Gly101Val was not detected prior to venetoclax treatment in this cohort and was not detected in a series of samples from patients treated at our institution who had not received venetoclax (CLL [n=74], NHL [n=198], myeloma [n=103]) nor has it been described in cancer (COSMIC) or population (gnomAD) databases. To investigate whether Gly101Val directly causes resistance to venetoclax, we expressed it in two B-lineage cell lines (RS4;11 and KMS-PE-12). Gly101Val cells were ~30-fold less sensitive to venetoclax than cells expressing wild-type (WT) BCL2. The Gly101Val mutation conferred a selective advantage during continuous exposure to sublethal concentrations of venetoclax in 3-week cultures. The same phenomena was observed with primary patient Gly101Val mutant cells in both short-term survival assays and when cultured in a bone marrow stromal model (Thijssen et al, Haematologica 2015;100:302-6). On stroma, primary cells bearing the Gly101Val mutation demonstrated markedly increased resistance to venetoclax with concentrations higher than achievable clinically in vivo. In the absence of venetoclax, the Gly101Val mutant demonstrated preserved normal function by protecting cell lines from apoptosis induced by cytotoxics with similar effectiveness to WT BCL2. In binding assays, the capacity for venetoclax to compete in vitro with BIM for binding to the Gly101Val mutant was markedly reduced (~180-fold) compared to WT BCL2. This is most likely explained by the presence of a bulkier valine residue in a region juxtaposed to the venetoclax binding groove (Fig 1B). In cell-based assays, whilst venetoclax readily displaced BAX and BAK from WT BCL2 it was ineffective when these pro-apoptotic molecules were bound to the Gly101Val mutant. We observed that not all CLL cells at progression carried the Gly101Val mutation. One patient harbored distinct subclones with and without the BCL2 Gly101Val mutation at progression. The subclone with exclusively WT BCL2 was observed to have elevated BCL-xL by mass cytometry (CyTOF), while the Gly101Val clone had minimal BCL-xL expression. Together these data indicate that whilst the Gly101Val mutation is sufficient to enable clinical resistance to venetoclax, alternative mechanisms may also mediate resistance in the same patient. In conclusion, we have identified and functionally characterized a novel recurrent BCL2 mutation (Gly101Val) emerging in a cohort of patients with CLL-type progressions treated with venetoclax. The BCL2 Gly101Val impairs binding of venetoclax to BCL2, confers resistance to venetoclax in both patient leukemia cells and engineered cell lines, and provides a selective growth advantage over wild-type cells when maintained in the presence of the drug in vitro. This mutation provides new insights into the pathobiology of venetoclax resistance and provides a potential biomarker of impending clinical relapse. Figure 1 Figure 1. Disclosures Anderson: Walter and Eliza Hall: Employment, Patents & Royalties; AbbVie, Inc: Research Funding; Genentech: Research Funding. Gong:The Walter and Eliza Hall Institute of Medical Research: Other: Institutional funding for venetoclax including milestone and royalty payments.. Thijssen:The Walter and Eliza Hall Institute of Medical Research: Other: Institutional funding for venetoclax including milestone and royalty payments.. Birkinshaw:The Walter and Eliza Hall Institute of Medical Research: Other: Institutional funding for venetoclax including milestone and royalty payments.. Teh:The Walter and Eliza Hall Institute of Medical Research: Other: Institutional funding for venetoclax including milestone and royalty payments.. Xu:The Walter and Eliza Hall Institute of Medical Research: Other: Institutional funding for venetoclax including milestone and royalty payments.. Flensburg:The Walter and Eliza Hall Institute of Medical Research: Other: Institutional funding for venetoclax including milestone and royalty payments.. Lew:Walter and Eliza Hall: Employment, Patents & Royalties. Majewski:Abbvie: Patents & Royalties: I am an employee of the Walter and Eliza Hall Institute which receives milestone and royalty payments related to venetoclax. Gray:The Walter and Eliza Hall Institute of Medical Research: Other: Institutional funding for venetoclax including milestone and royalty payments.. Tam:Gilead: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees; Abbvie: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees, Research Funding, Speakers Bureau; BeiGene: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees, Research Funding; Pharmacyclics: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees; Janssen: Consultancy, Honoraria, Research Funding. Seymour:AbbVie: Consultancy, Honoraria, Research Funding; F. Hoffmann-La Roche Ltd: Consultancy, Honoraria, Membership on an entity's Board of Directors or advisory committees; Genentech Inc: Consultancy, Membership on an entity's Board of Directors or advisory committees, Research Funding; Janssen: Honoraria, Research Funding; Celgene: Consultancy. Czabotar:The Walter and Eliza Hall Institute of Medical Research: Other: Institutional funding for venetoclax including milestone and royalty payments.. Huang:The Walter and Eliza Hall Institute of Medical Research: Other: Institutional funding for venetoclax including milestone and royalty payments.. Roberts:Walter and Eliza Hall: Employment, Patents & Royalties: Employee of Walter and Eliza Hall Institute of Medical Research which receives milestone and royalty payments related to venetoclax; AbbVie: Research Funding; Genentech: Research Funding; Janssen: Research Funding.
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Prulhiere, Diana S. "Kentucky." Texas Wesleyan Law Review 18, no. 3 (March 2012): 499–510. http://dx.doi.org/10.37419/twlr.v18.i3.8.
Повний текст джерелаАнотація:
Post-production costs, and whether or not they may appropriately be deducted from royalty payments, have recently become a hot topic of debate. Many states have considered the issue, but have arrived at different conclusions.
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Cuadros, Miguel A. Rodriguez, and Daniel Cannistra. "The Customs Treatment of Royalties and License Fees with Regard to Imported Goods." Global Trade and Customs Journal 7, Issue 4 (April 1, 2012): 120–42. http://dx.doi.org/10.54648/gtcj2012019.
Повний текст джерелаАнотація:
A commentary issued by the International Chamber of GATT Customs Valuation Code states with regard to royalties and license fees: 'there is no part of the Code where so much is left to interpretation and implementation, and so little can be derived from a literal reading of the words used. Some critics have thought the authors of the Code did not explore the subject sufficiently, and it is true that the subject was only reached rather late in the Geneva negotiations and revealed considerable differences between governments (often as to what problems required attention, rather how they should be resolved)'. This article serves as a legal analysis of a variety of royalty payment scenarios and the resulting impact on final duty payments taking into account the legislation and practices in the Andean Community and Peru, the European Union (EU), and the United States. As a general matter, the term 'royalties' simply refers to a means by which consideration is paid for the right to use an intangible property. As such, royalty payments themselves are not inherently dutiable or not dutiable. Instead, one must look in particular to the nature of the intangible property that is being conveyed and the issue of whether it relates to the goods being valued and whether it must be paid, either directly or indirectly, as a condition of the sale.
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Sabino, Anthony Michael, and Mary Jane C. Sabino. "Secured interest in royalty payments kept secure in recent decision." Natural Gas 11, no. 11 (July 20, 2009): 17–20. http://dx.doi.org/10.1002/gas.3410111105.
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Bernhardt, Dan, Tingjun Liu, and Takeharu Sogo. "Costly auction entry, royalty payments, and the optimality of asymmetric designs." Journal of Economic Theory 188 (July 2020): 105041. http://dx.doi.org/10.1016/j.jet.2020.105041.
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Garrett-Mayer, Elizabeth, Melinda W. Kaltenbaugh, Rebecca Spence, Suanna S. Bruinooge, Clifford A. Hudis, Dina Michels, and Richard L. Schilsky. "Discrepancies in Financial Self-Disclosures and Open Payments Reporting Among Authors of Clinical Oncology Research Studies." Journal of Clinical Oncology 38, no. 5 (February 10, 2020): 480–87. http://dx.doi.org/10.1200/jco.19.02467.
Повний текст джерелаАнотація:
PURPOSE Company-reported payments from the Open Payments database (OP) have been compared with self-disclosed financial relationships made by physician authors. Discrepancies have been viewed as under-reporting of financial relationships. Our goal was to perform a systematic comparison to determine sources of discordance between company-reported and self-reported financial relationships. METHODS Financial disclosures reported by 163 authors and presenters who published in Journal of Clinical Oncology or who presented an abstract at the ASCO 2018 Annual Meeting were obtained and matched to payment data in OP. Categories included ownership, research, consulting/services, honoraria, expenses, royalty/patent/intellectual property, and other disclosures. Measures of concordance and discordance were calculated on the basis of matches on both company and category of disclosure and matches on company. Results are reported overall and within certain categories of disclosures. RESULTS Overall concordance between disclosures to ASCO and payments in OP was 16% for company and category matching and 24% for matching on the basis of company only. Authors tended to report more disclosures for research and consulting to ASCO than appear in OP. Expense disclosures were more frequently reported in OP than to ASCO. No payments were categorized as ownership in OP, but 35 authors/presenters disclosed ownership (including stock) to ASCO. CONCLUSION Our results reveal substantial discordance between self-reported and company-reported financial relationships for authors who report clinical oncology research. These findings support the calls for development of standardized disclosure policies across medicine.
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Towse, Ruth. "Dealing with digital: the economic organisation of streamed music." Media, Culture & Society 42, no. 7-8 (June 10, 2020): 1461–78. http://dx.doi.org/10.1177/0163443720919376.
Повний текст джерелаАнотація:
The intervention of digital service providers (DSPs) or platforms, such as Spotify Apple Music and Tidal, that supply streamed music has fundamentally altered the operation of copyright management organisations (CMOs) and the way song-writers and recording artists are paid. Platform economics has emerged from the economic analysis of two- and multi-sided markets, offering new insights into the way business is conducted in the digital sphere and is applied here to music streaming services. The business model for music streaming differs from previous arrangements by which the royalty paid to song-writers and performers was a percentage of sales. In the case of streamed music, payment is based on revenues from both subscriptions and ad-based free services. The DSP agrees a rate per stream with the various rights holders that varies according to the deal made with each of the major record labels, with CMOs, with representatives of independent labels and with unsigned artists and song-writers with consequences for artists’ earnings. The article discusses these various strands with a view to understanding royalty payments for streamed music in terms of platform economics, offering some data and information from the Norwegian music industry to give empirical support to the analysis.
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Hukamawati, Dinartika, and Arifah Fibri Andriani. "ANALISIS PENERAPAN ARM’S LENGTH PRINCIPLE PADA TRANSAKSI PEMBAYARAN ROYALTI ATAS PEMANFAATAN MEREK DAGANG (TRADEMARK) KEPADA PERUSAHAAN AFILIASI." INFO ARTHA 4 (May 24, 2017): 1–18. http://dx.doi.org/10.31092/jia.v4i4.34.
Повний текст джерелаАнотація:
Trademark is a unique marketing intangible. It does not only involve the expenses of marketing, advertising, and promoting, but the reputation of the trademark's owners also takes part in the development of trademark. Many parties involve in the development of trademark. In the context of transfer pricing, these parties entitle to some compensation. And arm's length principle must be applied to determine the reasonable compensation for the use of trademark. Transaction payment of royalties on trademarks is subject to taxes.The taxation of transactions payment of royalties on the use of the trademark among affiliated companies also created disputes between the taxpayer and Tax collector. Cases disputed are related to the fairness of the transaction relating to the determination of royalty payments on trademarks which cover: definition, identification, allocation and valuation between affiliated companies (Caroline Silberztein, 2010). The dispute raises the burden of the cost of compliance for taxpayers and cost of collection to the tax authorities.This study aims to determine how to identify ownership and economic benefits, as well as the best method which can be applied to determine the reasonable price of royalty payment transaction for the trademark use.The results shows that in order to determine the parties entitled to compensation/ remuneration are: Party who can be legally declared to have legal ownership (legal owner) which are parties that have control over decisions related to the exploitation of the intangible as well as the right to restrict others to use intangible; Parties that contribute to the value of the trademark by identifying the parties who bear the cost and risk of the development of the trademark.
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Brown, Nicholas, Shaun Parsons, and Riley Carpenter. "Multinational tax avoidance: An application of controlled foreign companies and royalty payments in South African legislation." Business and Management Review 11, no. 02 (December 15, 2020): 109–17. http://dx.doi.org/10.24052/bmr/v11nu02/art-13.
Повний текст джерелаАнотація:
This paper seeks to determine whether South African tax legislation would limit the effectiveness of tax avoidance schemes used by multinational enterprises to avoid their tax liabilities. The paper reviews two commonly used multinational tax avoidance schemes, namely, disregarding controlled foreign companies (‘check box’ regulations) and royalty payments. Using a doctrinal research methodology, the paper considers the application of these schemes within the context of South African legislation. The findings indicate that the effectiveness of the schemes is somewhat curtailed. However, the South African tax base remains at risk, and efforts to combat base erosion are still necessary.
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Qiolevu, Venina, and Seunghoo Lim. "Stakeholder Participation and Advocacy Coalitions for Making Sustainable Fiji Mineral Royalty Policy." Sustainability 11, no. 3 (February 2, 2019): 797. http://dx.doi.org/10.3390/su11030797.
Повний текст джерелаАнотація:
The Fiji government perceived mining as a means to accelerate economic growth because of its potential to generate great wealth for the Fijian economy. However, the environmental and social impacts associated with mining is of great concern. Mining activities have caused immense environmental degradations that affect livelihoods. One way to recompense these mining impacts is to provide a source of income to the landowners that can substitute the providence of natural resources that were damaged or completely taken away by mining activities. From the current revenue earned from mining, only land leases have been paid out to landowners and no royalty payments as yet, because there are no specific guidelines to determine the distributions. These have brought about the great need to determine the fair share of mineral royalties between the Fiji Government and the landowners in Fiji. This paper will therefore explicate the formation of coalitions based on similarities in policy beliefs, the various strategies undertaken to interact and network with each coalition in efforts to advocate core policy beliefs to obtain government’s attention for the formulation of Fiji’s Mineral Royalty Policy, based on the analytical lenses of Advocacy Coalition Framework and Issue Network Theory, at both the problem definition and agenda setting stages. Moreover, this paper also investigates the impacts of political instability in formulating Fiji’s first ever Mineral Royalty Policy.
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Aprianti, Duwi. "IMPLEMENTASI PENARIKAN ROYALTI BAGI PELAKU USAHA KOMERSIAL KARAOKE BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2014 TENTANG HAK CIPTA." Jurnal Magister Hukum Udayana (Udayana Master Law Journal) 6, no. 4 (December 31, 2017): 489. http://dx.doi.org/10.24843/jmhu.2017.v06.i04.p07.
Повний текст джерелаАнотація:
Withdrawal Royalties are the utilization of the economic rights of a work related to the receipt by the creator or the copyright holder. Copyright is a creation created by the creator in a tangible form by not reducing restrictions in accordance with the provisions of legislation. Copyright applies in all areas of life one of which is the art of music. Songs that have been registered must get Royalties if they are to be used for commercial purposes, the only other who often violates is a commercial karaoke business in royalty payments. The method used in this study is the empirical law whose purpose gives a description of the provisions in the effort to withdraw royalties for commercial business Karaoke
Penarikan Royalti adalah pemanfaatan atas hak ekonomi suatu ciptaan yang terkait diterimanya oleh pencipta atau pemegang hak cipta. Hak cipta adalah suatu ciptaan yang dibuat oleh pencipta dalam bentuk nyata dengan tidak mengurangi pembatasan sesuai dengan ketentuan peraturan perundang-undangan. Hak Cipta berlaku di segala bidang kehidupan salah satunya yaitu seni musik. Lagu yang sudah didaftarkan haruslah mendapatkan Royalti apabila akan digunakan untuk kepentingan komersial, slaah satunya yang sering melanggar adalah pelaku usaha komersial karaoke dalam pemabayaran royalti. Metode yang digunakan dalam penelitian ini adalah hukum empiris yang tujuannya memberiakan gambaran yang mengenai ketentuan dalam upaya penarikan royalti bagi pelaku usaha komersial Karaoke.
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Obser, Ralph. "The impact of the Swiss-EC Agreement on intra-group dividend, interest and royalty payments." EC Tax Review 15, Issue 3 (October 1, 2006): 134–46. http://dx.doi.org/10.54648/ecta2006026.
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Burns, Dan, and Jon Sandelin. "Licence Agreements: Are You Getting the Royalties You Bargained For?" Industry and Higher Education 12, no. 3 (June 1998): 155–60. http://dx.doi.org/10.1177/095042229801200305.
Повний текст джерелаАнотація:
Almost all licence agreements provide the right for the licensor to review the accounting records of the licensee. Such a review (sometimes called an audit) is undertaken to ensure that all licensed products subject to royalty payments are included in the calculation of royalties due, and that the calculation process itself is correct. This article discusses the pros and cons of such an audit focusing on experience in the USA, criteria for selecting whom to audit, things to expect from such an audit, and what you should receive from the person or accounting firm you select to conduct the audit. The results from a survey of university auditing practices are included.
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Avi-Yonah, Reuven, and Nir Fishbien. "The Digital Consumption Tax." Intertax 48, Issue 5 (May 1, 2020): 538–43. http://dx.doi.org/10.54648/taxi2020048.
Повний текст джерелаАнотація:
Amid rising tension between the United States and France over the Digital Services Tax (DST), this article propositions the imposition of a Digital Consumption Tax, rather than the gross-receipts DST. The Digital Consumption Tax is not a new tax. It is a consumption tax (i.e. Value-Added Tax, or VAT, in Europe and sales tax in the United States) that is imposed on digital transactions. Such consumption tax would be applied on the seemingly free interaction between Facebook (and other companies alike) and its Users. This interaction, under which Users gain access to the Facebook platform for ‘free’ – should be treated as a barter exchange, where Users pay a deemed monthly subscription fee for the right to access the platform, and Facebook pays a deemed royalty-like payment to Users for the right to use data collected on them by such platform, and for the right to show targeted advisements on the platform. The main proposition of this article is that these deemed payments – the deemed subscription fee and the deemed royalty-like fee – are equal and offset each other, resulting in the current ‘free’ interactions that are taking place in the market. The immediate implications is that general principles of consumption tax that apply to barter exchanges should result in a ‘new’, uncollected, tax liability to Facebook, because the deemed subscription fee (as received by Facebook) should be subject to consumption tax (VAT or sales tax) in the country or state where service is consumed – where the individual User resides. Consumption Tax, Value-Added Tax, Digital Service Tax, Facebook, France, United States, Sales Tax
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Cuadros, Miguel A. Rodriguez, and Daniel Cannistra. "The Dutiability of Royalty Payments: The Impact of the World Customs Organizations Advisory Opinion 4.15." Global Trade and Customs Journal 9, Issue 2 (February 1, 2014): 61–65. http://dx.doi.org/10.54648/gtcj2014008.
Повний текст джерелаАнотація:
The dutiability of royalties and license fees is one of the most controversial topics that has arisen since the Customs Valuation Agreement adopted transaction value as the primary basis for the calculation of customs duties and import taxes. The dutiability of a royalty payment depends not only on meeting the conditions set forth in Article 8(c) of the Customs Valuation Agreement, but also on the analysis of the influence and control of the parties or the contractual terms agreed by them. The analysis of the influence and control of the parties or their explicit contractual terms (the control/influence-and contractual approach) has also taken into consideration in a recent advisory opinion issued by the WCO Technical Committee on Customs Valuation. The purpose of this article is to analyze the latest Advisory Opinion 4.15 issued by this Committee in 2013, explain its application on the control/influence-and contractual approaches, and explore how these two approaches have been applied by different countries.
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Aramini, Fabio. "Overview on the recent developments of the EC Directive on Withholding Taxes on Royalty and Interest Payments." EC Tax Review 13, Issue 3 (October 1, 2004): 134–45. http://dx.doi.org/10.54648/ecta2004027.
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Sudini, Luh Putu. "ROYALTY OF INDONESIAN SONGS COPYRIGHTS AT YAYASAN KARYA CIPTA INDONESIA ISSUED BY LAW NUMBER 19 OF 2002 ON COPYRIGHTS." NOTARIIL: Jurnal Kenotariatan 3, no. 1 (July 6, 2018): 25. http://dx.doi.org/10.22225/jn.3.1.650.25-37.
Повний текст джерелаАнотація:
This article aims at describing the role of Yayasan Karya Cipta Indonesia (YKCI) in copyright protection in Indonesia and the mechanism of royalty payment on Indonesian songs to the YKCI. The approach used in this study is normative approach as this study is conducted on secondary, primary, and tertiary legal materials, such as books, legal journals, and expert (secondary data) research results; its main legislation is Law no. 19 of 2002 on Copyright (primary data); English and Indonesia dictionaries and tertiary law which is the result of library research, supported by legal materials in the form of documents from field research results. From the collected legal materials, analysis in the method of the qualitative descriptive was conducted. The results indicated that YKCI's role as an administrator body in copyright protection is to collect royalties from parties that use songs or music commercially and help dispute resolution between creators, users or record producers of songs or music creations. Furthermore, the mechanism of royalty payments to YKCI shall be initiated by the authorization of YKCI by the creator or the copyright holder of the song, so on the basis of such power of attorney, YKCI exercises the collection or withdrawal of royalties by a percentage mechanism from the dealer's selling price through a permit saving per song at a rate for recording into a cassette, CD, VCD, and other media. Law Number 19 of 2002 on Copyright should be accompanied by the willingness and ability of the apparatus in enforcing it so that what to be achieved with the Act can be obtained. In addition, it is recommended that the government immediately issue provisions on the roles, duties and functions of the Copyright Council as well as the organic rules that explain the authority of YKCI which may be the appointment of the Director-General of Intellectual Property Rights (IPR) as endorsement of a collective society in order to attract royalties. The government also needs to make a standard contract of licensing agreement between the Copyright of Songs and Music in the event of announcement. In addition, YKCI also needs to be open including to the power of attorney (Creator of the song) so that the Creator can know the frequency of their song announcement and the large royalty that must be obtained.
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Silfiani, Diana. "Indonesian Legal Protection for Song Commercialization and Music Copyrights in Digital Platforms." PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) 9, no. 2 (2022): 152–69. http://dx.doi.org/10.22304/pjih.v9n2.a1.
Повний текст джерелаАнотація:
The Covid-19 pandemic has accelerated the digital influence on the Indonesian music industry. Music concerts, which are usually held offline with crowds of people, are no longer possible because crowds can make new clusters of Covid-19. The Indonesian music industry needs alternatives to survive the pandemic, and the advance in technology has the solution. Virtual concerts that are broadcasted via digital platforms have started to thrive. They use copyrighted songs and/or music so that royalty payments are made in accordance with the type of use and needs. Unfortunately, the Law Number 28 of 2014 on Copyright and the Government Regulation Number 56 of 2021 on the Management of Song and/or Music Copyright Royalties do not regulate the use in detail and specific manners. Therefore, the industry actors have not found the right payment formula for the economic rights royalties. The absence of regulations certainly does not reduce the user’s primary obligation to obtain a songwriter's permission and pay royalties for song and/or music copyrights. The fulfillment of the obligation to pay royalties must still be accomplished with due regard to applicable provisions. This study examined the problems with a normative juridical method. It considered the practices and customs that apply in Indonesia. It also generated some perspectives from relevant stakeholders.
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Pike, Jeff M. "Kansas." Texas A&M Journal of Property Law 6, no. 3 (December 2020): 219–28. http://dx.doi.org/10.37419/jpl.v6.i3.6.
Повний текст джерелаАнотація:
2019 provided no shortage of excitement, as there were more oil and gas opinions issued by the Kansas Supreme Court than in a usual year. These cases will be the main focus of this Survey, as there are no major legislative developments to report for this year. The first case decided whether the common-law rule against perpetuities should be applied to exceptions of defeasible term mineral interests. The second case is “yet another round in [a] high-dollar subsurface prize fight” about who has the right to gas that has escaped from an under- ground natural gas storage facility. The third case analyzes whether the misappropriation of royalty payments gives rise to a claim of adverse possession. Additionally, the Kansas Court of Appeals released an oil and gas opinion, which will be briefly discussed.
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Liddle, R. "THE MEREENIE LEASE NEGOTIATIONS IN THE AMADEUS BASIN-AN HISTORICAL PERSPECTIVE." APPEA Journal 39, no. 1 (1999): 562. http://dx.doi.org/10.1071/aj98036.
Повний текст джерелаАнотація:
Following the discovery of oil and gas, the Mereenie Joint Venture (MJV) applied for a production lease in November 1973. However, the Aboriginal Land Rights Act NT 1976 came into operation in January 1977 and the MJV was thereby required to negotiate with the Central Land Council in order to be granted the lease. The CLC was reluctant to proceed with negotiations because of the difficulty of identifying traditional owners. After 22 communications with the Council, the MJV grew impatient and the Northern Territory Government advised them to engage the author to assist in expediting the negotiations. After an intense period from March to November 1979 in which the traditional owners were identified and some violent exchanges occurred, agreement was reached on the financial terms. The Mereenie lease, which was the first petroleum lease on Aboriginal land, was granted on 18 November 1981. At present oil is piped to Brewer Estate in Alice Springs and then transported by rail to Port Stanvac in South Australia. Gas is transported to the Channel Island Power Station near Darwin via a 1,485 km pipeline. Aboriginal traditional owners receive royalty payments from all petroleum produced from Mereenie, in addition to sharing a 10% statutory royalty under the NT petroleum ordinance. The Mereenie agreement stands as a precursor to all agreements on Aboriginal land in central Australia.
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Cottee, Richard. "PRODUCTION SHARING AGREEMENTS VERSUS THE ROYALTY REGIMES: WHERE IS THE BALANCE?" APPEA Journal 32, no. 1 (1992): 481. http://dx.doi.org/10.1071/aj91041.
Повний текст джерелаАнотація:
For many years the mining industry made its investment decisions safe in the knowledge that petroleum or minerals in the ground belonged to the State but upon severance of such petroleum from the ground the oil was vested in the miner. Commensurate with the ownership changing, a royalty was payable to the government at a fixed rate. With the enactment of the Petroleum (Australia-Indonesia Zone of Co-Operation) Act of 1990 (the 'Act'), serious consideration must now be given as to whether in the future this basic scheme may be dramatically and radically changed to a scheme based on a services contract whereby a certain percentage of the oil is paid in consideration of the miner 'managing the discovery and extraction of petroleum'.An increasing number of countries, including those such as Malaysia which have legal systems based on common law, have adopted petroleum sharing agreements as a basic method by which they 'encourage' petroleum exploitation. This paper:explores the major features of petroleum sharing agreements (which are now in use in the Timor Gap, Indonesia and Malaysia), and compares and contrasts those models with a regulatory scheme based on statutory leases with royalty payments (being the regulatory scheme used in Australia, New Zealand, Canada and elsewhere);reviews both the economic and legal consequences of the two regimes, assuming a constant Income Tax System.It concludes that whilst there are certain merits in both the royalty regulatory type regime and a production sharing regime it appears to the writer that on balance the royalty regulatory regime is much more beneficial to the industry than the alternate. This is particularly true given the fact that Australian governments generally should have sufficient confidence in their regulatory skills and Australian technology that it does not feel it necessary to be given a veto power for each and every decision made in respect of petroleum exploration or production.The major deficiencies of a production sharing arrangement are the fact that the risk taker does not obtain legal tide to the product until after it has either passed the point of tanker loading or been sold to some third party, and the concept of 'cost oil'. If the rates of government 'take' is so high that it is more profitable to obtain 'cost oil' for the company than to receive its 'share' under the production sharing agreement, then the petroleum industry as a whole will suffer gross inefficiency in that area.
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Collins, Julie H., and Douglas A. Shackelford. "Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates." Journal of Accounting and Economics 24, no. 2 (December 1997): 151–73. http://dx.doi.org/10.1016/s0165-4101(98)00004-4.
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Moujalled, Donia M., Fiona C. Brown, Giovanna Pomilio, Natasha S. Anstee, Veronique Litalien, Ella R. Thompson, Thomas Morley, et al. "Acquired Mutations in BAX Confer Resistance to BH3 Mimetics in Acute Myeloid Leukemia." Blood 136, Supplement 1 (November 5, 2020): 7–8. http://dx.doi.org/10.1182/blood-2020-136872.
Повний текст джерелаАнотація:
Background: Recent randomized trials have demonstrated improvements in overall survival (OS) for the BCL-2 inhibitor venetoclax (VEN) in combination with azacitidine and low dose cytarabine in older unfit patients with AML. Pre-clinical studies identified BAX deficiency as a potential mechanism of VEN resistance in AML, but this has not been observed in patients to date (Chen, Cancer Disc 2019). Methods: Patient samples were derived from studies approved by the Alfred Ethics Committee. BAX sequencing was performed using targeted sequencing. In vivo studies used NOD.Cg-Prkdcscid Il2rgtm1Wjl/SzJ (NSG) mice. S63845 and S55746 were obtained from Servier/Novartis, A1155463 from G. Lessene (WEHI), venetoclax and cytarabine from Selleckchem. OCI-AML cells were used for protein, viability and competition studies. Results: We used targeted sequencing to assess BAX among 44 patients relapsing after attaining initial remission on VEN-containing regimens for AML. BAX variants at relapse were identified in 6 patients (13.6%), with a variant allelic frequency (VAF) of 0.75% - 48% (Fig A). This included missense, frameshift (fs), nonsense and splice site mutations (Fig A). One variant, P168A, residing in the linker region prior to the α9 helix is known to reduce BAX translocation and activity. The emergence of BAX mutations at AML progression implicated its role in adaptive resistance (Fig B). In contrast, no BAX mutations were identified in a control cohort of 35 patients with AML relapsing after conventional chemotherapy (Fig A). To explore mechanisms of acquired resistance to BH3 mimetics, OCI-AML3 cells were exposed to increasing concentrations of BCL-2 and MCL1 inhibitors over 3-months. Acquired resistance (OCI-AML3-R) was associated with loss of BAX expression, with no changes observed in other BCL-2 family members (Fig C). In contrast, BAX expression was preserved in OCI-AML3 cells exposed to similar concentrations of DMSO (OCI-AML3 DMSO). Targeted BAX NGS revealed a BAX E41Gfs variant in exon 3 at baseline (VAF 46%). In OCI-AML3-R cells, this variant was detected at a VAF of 86%, with no copy number change detected on sequencing-based copy number assessment, consistent with development of loss of heterozygosity in OCI-AML3-R cells. OCI-AML3-R cells were also cross-resistant to an MCL1 inhibitor (S63845), combination of VEN with S63845 or triple combination with VEN, S63845 and a BCL-X inhibitor A1155463 (not shown). In a xenograft model of AML, cohorts transplanted with OCI-AML-R cells lacking wildtype BAX displayed reduced survival compared to mice transplanted with OCI-AML3-DMSO cells after combined treatment with VEN and S63845 (Fig D). As mitochondrial apoptosis is mediated by pro-apoptotic effectors BAX and BAK, we generated OCI-AML3 cells deficient in BAX or BAK by CRISPR/CAS9 gene editing. Only BAX-/- but not BAK-/- cells were resistant to cell death induced by inhibitors of BCL-2 and MCL1 (not shown). This specificity was confirmed in xenograft models of BAX-/- or BAK-/- AML, which confirmed resistance of BAX deficient cells to combined therapy with VEN and S63845 in vivo (Fig E). Finally, to determine if BAX deficiency confers generalized chemoresistance, a competition assay compared proportions of wildtype BAX expressing and BAX-/- OCI-AML3 cells during a 14-day exposure to either 1) VEN, 2) S63845, 3) combined VEN and S63845 or 4) Ara-C. VEN therapy led to expansion of BAX-/- deficient cells, which was enhanced in combination with S63845. In contrast, treatment with Ara-C depleted BAX-/- cells over 4 days, with death of both BAX and BAX-/- populations seen by day 7 (Fig F). Conclusion: We identified the presence of BAX mutations in AML samples from patients progressing on VEN-containing regimens. We show that BAX, but not BAK loss in an AML cell line is associated with resistance to BH3-mimetic drug combinations resulting in reduced survival in AML xenograft models. In contrast, BAX deficiency does not impede the cytotoxic actions of conventional chemotherapy. We conclude that selection of BAX deficient cells may represent a novel mechanism of resistance to BH3-mimetics in the treatment of AML and that the emergence of BAX variants should be considered in patients developing adaptive resistance to VEN-based therapies. Disclosures Moujalled: Walter and Eliza Hall Institute: Patents & Royalties: milestone and royalty payments related to venetoclax.; Servier: Research Funding. Brown:Servier: Research Funding. Anstee:Walter and Eliza Hall Institute: Patents & Royalties: milestone and royalty payments related to venetoclax.. Banquet:Servier: Current Employment. Chanrion:Servier: Current Employment. Maragno:Servier: Current Employment. Schoumacher:Servier: Current Employment. Lessene:Servier: Research Funding; Walter and Eliza Hall Institute: Patents & Royalties: milestone and royalty payments related to venetoclax.. Geneste:Servier: Current Employment. Huang:Genentech: Research Funding; Walter and Eliza Hall Institute: Patents & Royalties: milestone and royalty payments related to venetoclax.; Servier: Research Funding. Roberts:Servier: Research Funding; Janssen: Research Funding; Genentech: Patents & Royalties: for venetoclax to one of my employers (Walter & Eliza Hall Institute); I receive a share of these royalties; AbbVie: Research Funding. Blombery:Janssen: Honoraria; Invivoscribe: Honoraria; Amgen: Consultancy; Novartis: Consultancy. Wei:Genentech: Honoraria, Other: Advisory committee; Servier: Consultancy, Honoraria, Other: Advisory committee; Walter and Eliza Hall Institute: Patents & Royalties; Macrogenics: Honoraria, Other: Advisory committee; AMGEN: Honoraria, Other: Advisory committee, Research Funding; Astra-Zeneca: Honoraria, Other: Advisory committee, Research Funding; Janssen: Honoraria, Other; Abbvie: Honoraria, Other: Advisory committee, Research Funding, Speakers Bureau; Astellas: Honoraria, Other: Advisory committee; Pfizer: Honoraria, Other: Advisory committee; Celgene: Honoraria, Other: Advisory committee, Speakers Bureau; Novartis: Honoraria, Research Funding, Speakers Bureau.
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Mehdipour, Mohammad, and Parviz Bagheri. "The Franchise Agreement in International Trade: its Advantages and Disadvantages." Cuestiones Políticas 39, no. 69 (July 17, 2021): 296–316. http://dx.doi.org/10.46398/cuestpol.3969.17.
Повний текст джерелаАнотація:
The aim of the article is to analyze the implications of the franchise agreement in international trade. One of the contracts that is usually registered after the appearance and registration of property rights, and especially after the development of trademark rights, is the franchise agreement. A franchise agreement is a contract entered into between the franchisor and the franchisee as the owner of the intellectual property rights. In other words, the franchisee often uses trademark rights and intellectual property rights owned by the franchisor, which have a limited duration. It is concluded that, in franchise agreement, there is a right to enforce the franchisor's business method, which is implemented within the network (this method includes the use of intellectual property rights and know-how). This contract has detailed terms and is closely related to intellectual property rights and competition rights. The franchise must be distinguished from the distribution contract, the concessionaire, and the license. Under this agreement, the franchisee enters the franchise network and agrees to use the franchisor's method of negotiation and pay royalty-free payments instead.
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Parc, Jimmyn, and Shin Dong Kim. "The Digital Transformation of the Korean Music Industry and the Global Emergence of K-Pop." Sustainability 12, no. 18 (September 21, 2020): 7790. http://dx.doi.org/10.3390/su12187790.
Повний текст джерелаАнотація:
There are a number of voices who blame digitization for having a number of negative effects on the music industry including a decline in album sales, copyright infringement, unfair royalty payments, and competition with foreign multinationals. Yet, the global emergence of Korean pop music or K-pop suggests a different narrative, particularly given that its growth was largely unexpected among industry experts. Understanding the key to its international breakthrough can thus produce meaningful lessons for the music industries of other countries for their own further take-off. This constitutes the focus for this paper. Digitization has influenced various sectors of the Korean music industry such as business, society, and consumers. It has also transformed the management focus of the industry from analog to digital, from offline to online, from albums to songs, from specialization to integration, from domestic providers to international suppliers, from audio sound to visual images, from possessing to accessing, and from limited integration to synergistic network. This signifies that embracing technology advancement can enhance the competitiveness of cultural industries.
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Wilson, Peter A. "CAPITAL GAINS TAX — ASPECTS OF CERTAIN FINANCING TRANSACTIONS." APPEA Journal 28, no. 1 (1988): 382. http://dx.doi.org/10.1071/aj87033.
Повний текст джерелаАнотація:
The Australian Income Tax Assessment Act, 1936 (the Act) has recently been amended by the inclusion of a full capital gains tax system.This system is particularly applicable to various aspects of financing transactions into which petroleum exploration and development companies may enter.In the light of recent changes to the means by which petroleum companies can access the capital markets, it becomes necessary to consider these issues. This paper is designed to provide petroleum company executives with additional information on the capital gains tax aspects of:creating royalty, net profit interests and production payments;conventional security management matters;bankruptcy/liquidation matters;allotment of ordinary and preference share issues;allotment of convertible notes;drawing down of conventional loans; andgroup reorganisations.The paper also sets out some recommendations for amendments to the Act designed to correct capital gains driven financing problems.These aspects and many other relevant planning points require consideration of complex legislation. In the absence of direct legal precedent, proper and full consideration is warranted if all intended financial problems are to be firstly, recognised and secondly, to the extent possible, overcome.
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Nurmaya, Nadiya, Mardi Handono, and Galuh Puspaningrum. "Fair Use Doctrine in Photocopying Books for Educational Purposes: A Study of Copyright Acts in Indonesia and the United States." Indonesian Journal of Law and Society 1, no. 2 (October 30, 2020): 101. http://dx.doi.org/10.19184/ijls.v1i2.18091.
Повний текст джерелаАнотація:
Globalization has offered a multitude of opportunities and challenges, mainly when it deals with copyright. The scope of copyright has been broad, encompassing various aspects of life, especially in literature and education. This study aims to analyze Indonesia's copyright issues, particularly regarding the reproduction of books deemed to have lesser protection for authors, dealing with the fair use doctrine. This doctrine considers that work is allowed to a limited extent for use by other parties without the creator or copyright holder's permission to keep it fair. This fair use doctrine permits limited and fair use of literary works for specific purposes without royalty payments and the author's consent. Given the author's more protection, this study then displays a comparative analysis of the U.S. framework on the Copyright Act portrayed into two main discussions. First, this study will discuss photocopying for educational purposes from the lens of Indonesia's Copyright Act. Second, this study considers the possible adjustment to adopt the so-called future concept of restrictions for educational purposes from the U.S. States Copyright Act 1976.
KEYWORDS: Fair Use Doctrine, Copyright Act, Copyright for Educational Purposes.
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Byrne, David H. "Trends in Stone Fruit Cultivar Development." HortTechnology 15, no. 3 (January 2005): 494–500. http://dx.doi.org/10.21273/horttech.15.3.0494.
Повний текст джерелаАнотація:
Despite the hundreds of existing stone fruit (Prunus spp.) cultivars used for fresh market, there is a continuing need to develop new stone fruit cultivars as the requirements of the industry change. Over the last 20 years there has been a shift toward private breeding as the public sector decreases its support of these long-range programs. As a result there are fewer public breeding programs and many of those still operating protect their releases and partially fund their programs with royalty payments. Other trends that are shaping the development of new stone fruit cultivars are a need for smaller or more easily managed tree architecture, a trend toward the use of fewer agricultural chemicals, the expansion of production zones into the milder winter zones to allow year-round availability of stone fruit, a general diversification of fruit types being marketed, the increased awareness of the health benefits of fruit consumption, the need for better and more consistent quality, and given the global marketing of these fruit the increased need for enhanced postharvest qualities. The breeding programs of the world are responding to these trends and working toward developing the cultivars for the world markets of the future.
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Carroll, Kathleen L. "The Americanization of Beatrice: Nineteenth-Century Style." Theatre Survey 31, no. 1 (May 1990): 67–84. http://dx.doi.org/10.1017/s0040557400000995.
Повний текст джерелаАнотація:
To nineteenth-century theatre managers, who believed in the play as a commercial venture rather than an aesthetic one, portrayal of the modern American woman presented a dilemma. Sophisticated theatregoers, familiar with the rhetoric of the women's suffrage movement, looked to female role models for direction on how to maintain a delicate balance between independence and subservience: to project strength of convictions without loss of femininity (traditionally measured by male desirability), and to remain dependent on the economic necessity of marriage (Ziff, 278–80). Speculative theatre managers found Shakespeare's comedies especially adaptable to modern audience's tastes because the plays lacked stage directions, required no royalty payments, were exempt from copyright laws, and centered on ambiguous female characters. American audiences, believing they were becoming cultured, supported Shakespearean revivals, and strongly applauded those plays Americanized by theatre managers. Two late nineteenth-century productions of Much Ado About Nothing, one in 1882 by Henry Irving, the other in 1896 by Augustin Daly, clearly demonstrate how each speculative manager, acting in the name of art, refashioned Shakespeare's text and interpreted Beatrice around his own ideal of femininity, an ideal each believed American audiences would endorse.
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Krasikov, Hannah N. "The NFT Boom and Bust." Journal of Popular Music Studies 34, no. 4 (December 1, 2022): 39–60. http://dx.doi.org/10.1525/jpms.2022.34.4.39.
Повний текст джерелаАнотація:
Since the popularization of digital music downloading and streaming services beginning in 1999 with Napster, artists have struggled to recover financially from the decline of physical album sales. Streaming services like Spotify have been scrutinized for low royalty payments to artists—an issue that was exacerbated over the course of the coronavirus pandemic. Following the successful debut of non-fungible token (NFT) collections by musicians including Grimes, Kings of Leon, and deadmau5 early in 2021, some of the biggest mainstream reporters in music began calling NFTs the future of the music industry. The decentralized funding structure NFTs offered appeared to provide a solution for compensating artists fairly; however, in practice, NFTs have primarily only benefitted musicians of celebrity status. This article provides a brief introduction to non-fungible tokens and examines why they have appealed to musicians. Additionally, it establishes the difference between visual art NFTs and music NFTs by situating the latter within both historical and neoliberal capitalist understandings of musical value. Drawing from evidence demonstrating how NFTs have been used in practice, this essay suggests that by assetizing music, NFTs re-legitimize the undervaluing of musicians by establishing them as productive laborers in technoscientific capitalist societies.
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Pratt, David L. "Severance vs. Servitude: Understanding the Differences Between Texas and Louisiana Law Regarding Mineral Rights." Texas Wesleyan Law Review 16, no. 1 (October 2009): 71–78. http://dx.doi.org/10.37419/twlr.v16.i1.6.
Повний текст джерелаАнотація:
Over the past several years, advances in drilling technology and skyrocketing prices for natural gas have led to extraordinary events in the oil and gas exploration industry. At the height of the boom, increased exploration for natural gas in urban areas created opportunities never thought possible before by owners of urban lands-gas rigs began popping up in urban neighborhoods like dandelions in the front yard, natural gas companies began paying unprecedented bonus payments of $30,000 or more per acre, and contractual royalty payments virtually doubled to a now-typical rate of 25%. Of the many beneficiaries of these events, landowners and mineral owners within the Barnett Shale region of Texas are among the most prominent and well-known. Although the natural gas boom has dramatically fallen away since late 2008, there can be no doubt that the market will one day recover. And when it does, a great deal of emphasis will likely be placed on the Haynesville Shale, which spans portions of east Texas, northwestern Louisiana, and southeastern Arkansas. As the development of the Haynesville Shale progresses, and as many of the oil and gas professionals in Texas begin to migrate eastward, it is important for those accustomed to Texas oil and gas law to develop an understanding of Louisiana law as it relates to mineral interests. Indeed, there are critical differences between the laws of Texas and Louisiana that can have a significant impact on identifying who has the capacity to enter into mineral leases, timing the commencement of drilling operations, and classifying those who are entitled to receive financial benefit from production-differences that those involved in the process must be prepared to navigate. This paper is intended to serve as a starting point in that endeavor.
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Yow, Jeffrey Wern Loong. "Creative Competition with a Pan-European Licensing Body: Reconsidering the European Commissions Approach to Collecting Societies." World Competition 34, Issue 2 (June 1, 2011): 287–308. http://dx.doi.org/10.54648/woco2011022.
Повний текст джерелаАнотація:
Collecting societies are organisations which are responsible for managing the copyright licenses and royalty payments of right holders. In the European Union, collecting societies which manage the public performance of music rights have historically operated with reciprocal representation agreements, with many of them being national monopolies. These prima facie anti-competitive agreements were cirticised, particularly by commercial users, who felt that such a system was inefficient and a hindrance to digital music broadcasting. On 16 July 2008, following an investigation, the European Commission adopted a decision which introduces competition between collecting societies by prohibiting membership and territorial restrictions as well as a concerted practice among the societies. The decision is the subject of an ongoing appeal. The objective of this article is to critically evaluate the decision and its implications. It will be argued that the Commission has over looked several implications of its decision, which could have negative effects on the collecting societies themselves as well as on cultural diversity in the EU. A preferable solution is to retain the respective national collecting societies, but to establish a central licensing body to grant pan-European licenses. The dynamic concept of 'creative competition' should also be implemented within the framework of each collecting society to preserve cultural diversity in the European music industry.
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Yoshihara, Yukari. "Tacky “Shakespeares” in Japan." Multicultural Shakespeare: Translation, Appropriation and Performance 10, no. 25 (December 31, 2013): 83–97. http://dx.doi.org/10.2478/mstap-2013-0007.
Повний текст джерелаАнотація:
There is no doubt that Shakespeare is “the flagship commodity” in the globalized cultural market. The fact that his works are being studied, performed, and admired, or, adapted and parodied almost all over the world, would surely testify that his works are great sources to be capitalized on (both culturally and materially) in the consumerist society in which we live. However, it could be also argued that the brand logo, “Shakespeare,” no longer holds such a privileged status, that it is merely one of numerous cultural artifacts that can be used and recycled, and that one of the few convenient things about “Shakespeare” is that it can be reproduced, copied, and parodied without the need for any royalty payments being made? Some popular, global, tacky “shakespeares” seek to destabilize the presupposed notion that “Shakespeare” is the dominant, central, hegemonic icon by juxtaposing “Shakespeare” with other artifacts, which are presumed to be of minimal capitalist and cultural value. This article attempts to illustrate how (in)significant or (un)influential Shakespeare, as a residual socio-cultural icon, can be. Tackyfying “Shakespeares” can, however, also be a means to proliferate the Bard. Japanese pop “Shakespeares,” proudly and assertively tacky, offer tributes to the great Bard.