Reasonable royalty rates
Article Abstract:
Licensing agreements typically involve profit-sharing arrangements. The '25% royalty rule' is a popular technique for determining a fair profit-sharing arrangement. The rule suggests that equitable royalties in licensing deals that are based on sales ought to be equivalent to an appropriate share of the licensee's pre-tax profit from the use of a license. It is also advantageous as it can be used effectively in the presentation of expert evidence when a court requires a reasonable estimate of hypothetical royalties in a dispute over intellectual property theft.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1999
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It's what you know that counts
Article Abstract:
Business valuators must be well-informed to be able to appear more credible to people they are trying to persuade. They cannot rely on documents and financial records alone in making generalizations. They must conduct secondary research, including extensive interviews with company managers. They must remember that courts only want the best overall valuation. Thus, valuators must have adquate knowledge on business competition, management techniques, industry trends and other valuable information.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1993
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Will that be cash or equity?
Article Abstract:
Chartered accountants in the past were prevented from taking shares in a client's company, but this position is changing in 2001. Strategies for assessing whether to take cash or stocks and the right way to do this are presented.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 2000
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