The US Court of Appeals for the Ninth Circuit held that patent royalties were not capital gains for tax purposes when the patentee retained effective control over the corporate recipient of the patents, since the patentee could retrieve the patent rights and had therefore not transferred “all substantial rights” to the patents. Cooper v. Commissioner of Internal Revenue, Case No. 15-70863 (9th Cir., Dec. 15, 2017) (Graber, J) (Kleinfeld, J, dissenting in part).

James Cooper is […]

Harris Gomez Group has been working with Mining Equipment, Technology and Services (METS) businesses in Latin America for 16 years. We have experienced it first hand over the years, the mining industry is going through a transformation, and the solutions and technology being commercialized are increasingly more complex than they were in the past.

Digital technologies, data analytics, automation, robotics, process re-engineering, modular and mobile equipment/infrastructure, and sensors are all examples. METS companies are investing […]