My talk at the Intellectual Property Business Congress, Beijing China December 2012. I discuss the EU IP market and its relevance to Chinese companies.

1. Fred Logue
 IP Lawyer
 PhD, 1996 Trinity College Dublin
 Member of Irish and UK Law fred.logue@newmorningip.com
Societies, IAM300, Institute of +353 (0)1 254 2340
www.newmorningip.com
Physics @newmorningip
A specialised IP firm helping global companies manage IP operations in Europe
Multinational Approach to IP Strategy
Structuring and Managing Global IP in Europe
December 2012

2. Free Movement
 People
 Capital
 Goods
 Services
IP Rights
 TM
 Designs
 Copyright
 SPC
 Patent*
Decreasing Harmonisation

3. Why a European IP Strategy?
• Rationale for Chinese • Ease of doing business
multinationals – Closer to market
– US Analogy – E.g. Import Chinese IP and
• Part of a Global IP strategy localise in Europe
• Acquire new assets • Corporate Structure
– Local or Global HQ for strategic
• Access Talent reasons
– Especially IP and R&D • Mergers and Acquisitions
• Unlock Incentives – Structured as acquisition of IP
– Tax • Joint Venture
– Grants – Creating new IP
– Government Agency • VC/Private Equity
support – Enhanced exits
• IP Assembly and commercialisation

4. Ireland’s Key Tax Advantages
Inbound Issues Outbound Issues
 Extensive Tax Treaty Network  Generally no withholding tax on
 Particularly good treaty with China interest, dividends and royalties to
 Access to EU directives EU and tax treaty countries
The Irish System
 Low tax policy – 12.5%
 Tax relief for acquisition of intangible assets
 Efficient financing
 25% R&D Tax Credit
 No Thin Capitalisation Rules
 No CFC Rules
 No Capital Duty
 Favourable double taxation relief rules
(including for foreign branch profits)
 Young educated workforce
 English speaking member of Euro Zone

5. DOMESTIC INVENTORS FOREIGN INVENTORS
Held Locally Held Overseas Held Locally
Acquisition by foreign firm Government incentives to Local or Global HQ relocation
with investment in R&D foreign firms to engage in
R&D activities Acquisition of IP assets
Third level focus on
patenting Incentive switch from Global structures
manufacturing to R&D
Small local tech sector
Extension of corporate IP
strategy
Source: Internal Research 2007-2012 publications

6. R&D Credits
R&D Grants
Capital
Allowance

7. fred.logue@newmorningip.com
+353 (0)1 254 2340 l www.newmorningip.com l @newmorningip