VOLUME 37

Follow the links below to read the articles for our current volume, Fall 2018- Summer 2019. 

 
 
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seeking comparable transactions in patent and tax law

by Susan C. Morse

"In their article, Tax Solutions to Patent Damages, Jennifer Blouin and Melissa Wasserman argue that tax transfer prices can provide some of the data needed to set patent litigation damages.[]  One could also ask the converse, which is whether patent litigation outcomes can provide some data that tax transfer pricing needs...

Blouin and Wasserman argue that parties and courts should make use of the large body of tax transfer price information to help support reasonable royalty calculations in patent damages cases.  Perhaps so.  But transfer pricing data is messy.  Using tax transfer prices sets for parties and courts the challenging task of understanding the prices in context.[]  The risk exists that the analysis will fail because of the weight of its own complexity."