Authors: Nick Pasricha, Tony Butters
Addresses: Arthur Young, 7 Rolls Building, Fetter Lane, London EC4A lNH, England, UK. ' Arthur Young, 7 Rolls Building, Fetter Lane, London EC4A lNH, England, UK
Abstract: In this paper, presented to the |Licensing in Europe| Conference, 23-24 June 1988, London, the authors look at the particular difficulties facing small and medium-sized technology-based companies in financing growth and at the same time continuing to develop new technologies. Licensing the technologies already developed to other companies could provide advantages where there are profit or cash-flow difficulties. The first part of this paper looks at the way in which licensing deals can be structured for smaller companies, illustrating some of the principles with examples. The second part looks at the tax implications of trans-national and international licensing deals, from the points of view of both licensee and licensor.
Keywords: licensing; intellectual property; royalties; taxation; technology-based companies; cash flow; profit; SMEs; small and medium-sized enterprises; new technology; SME finance.
International Journal of Technology Management, 1989 Vol.4 No.4/5, pp.421 - 430
Published online: 26 May 2009 *Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article