The project addresses the question of how ownership to IP could/should be structured in an international R&D environment. The issue is dealt with from the point of view of legal ownership as well as from a tax perspective. The purpose is to describe the relevant legal framework for managing R&D collaborations and the structuring of ownership, and to analyse how this has been interpreted by the tax authorities (case examination). Furthermore the objective is to empirically test how collaborating companies tackle the challenges of structuring ownership in a multinational R&D environment.
|Effective start/end date||01.06.2010 → 31.08.2011|