A tax patent is a patent that discloses and claims a system or method for reducing or deferring taxes. Tax patents have been granted predominantly in the United States but can be granted in other countries as well.[1] They are considered to be a form of business method patent. They are also called "tax planning patents", "tax strategy patents",[2] and "tax shelter patents".[3] In September 2011, President Barack Obama signed the Leahy-Smith America Invents Act passed by the U.S. Congress that effectively prohibits the granting of tax patents in general.
^Australian patent AU0766112B2: Life insurance method, system and product
^Tax Strategy Patents, Patently O blog, November 13, 2007
^Summary of Levin-Coleman-Obama Stop Tax Haven Abuse Act, U.S. Senator Carl Levin press release, February 17, 2007.
A taxpatent is a patent that discloses and claims a system or method for reducing or deferring taxes. Taxpatents have been granted predominantly in the...
A patent box is a special very low corporate tax regime used by several countries to incentivise research and development by taxingpatent revenues differently...
e-commerce, insurance, banking and tax compliance etc. Business method patents are a relatively new species of patent and there have been several reviews...
A patent is a type of intellectual property that gives its owner the legal right to exclude others from making, using, or selling an invention for a limited...
services based upon the patents held. Patent holding companies may exist for tax reasons. Patent holding companies may also operate patent pools in order to...
A software patent is a patent on a piece of software, such as a computer program, libraries, user interface, or algorithm. A patent is a set of exclusionary...
A biological patent is a patent on an invention in the field of biology that by law allows the patent holder to exclude others from making, using, selling...
of law, an invention is patentable if it meets the relevant legal conditions to be granted a patent. By extension, patentability also refers to the substantive...
Patent infringement is an unauthorized act of - for example - making, using, offering for sale, selling, or importing for these purposes a patented product...
IP-based BEPS tools including a low-taxPatent box. In 2014, The Wall Street Journal reported that "In U.S. tax inversion Deals, U.K. is now a winner"...
and some countries recognize more than others. The best-known types are patents, copyrights, trademarks, and trade secrets. The modern concept of intellectual...
A patent office is a governmental or intergovernmental organization which controls the issue of patents. In other words, "patent offices are government...
of patents and patent law is generally considered to have started with the Venetian Statute of 1474. There is some evidence that some form of patent rights...
A patent application is a request pending at a patent office for the grant of a patent for an invention described in the patent specification and a set...
In a patent or patent application, the claims define in technical terms the extent, i.e. the scope, of the protection conferred by a patent, or the protection...
A chemical patent, pharmaceutical patent or drug patent is a patent for an invention in the chemical or pharmaceuticals industry. Strictly speaking, in...
Under United States patent law, a provisional application is a legal document filed in the United States Patent and Trademark Office (USPTO), that establishes...
state of the art or background art) is a concept in patent law used to determine the patentability of an invention, in particular whether an invention...
Patentable, statutory or patent-eligible subject matter is subject matter of an invention that is considered appropriate for patent protection in a given...
most favorable legal regime for inventors and patent owners in the world. Under United States law, a patent is a right granted to the inventor of a (1)...
attempts to gain unlawful possession of property, or avoid taxes and foreclosure. Land patents are the right, title, and interest to a defined area. It...
Enforcement by patent trolls of poor quality patents has led to criticism of the patent office as well as the system itself. Patents on pharmaceuticals...
taxes are paid into the municipal budget: real estate tax; succession tax; donation tax; property acquisition tax; transport vehicle tax; patenttax;...
Tax noncompliance is a range of activities that are unfavorable to a government's tax system. This may include tax avoidance, which is tax reduction by...
Trilateral Patent Offices, or simply the Trilateral Offices, are the European Patent Office (EPO), the Japan Patent Office (JPO) and the United States Patent and...
This is a list of legal terms relating to patents and patent law. A patent is not a right to practice or use the invention claimed therein, but a territorial...
Group sued former Aetna CEO John Rowe for infringement of a taxpatent. The patent, U.S. patent 6,567,790, entitled "Establishing and managing grantor retained...
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