Replacing the 25% Rule: A Guide to Finding and Analyzing Royalty Rates

Replacing the 25% Rule: A Guide to Finding and Analyzing Royalty Rates

Authored by David R. Jarczyk, this article discusses present and potential ramifications of the Uniloc USA, Inc. v. Microsoft ruling globally and provides guidance for finding and analyzing fact-based evidence from third party license agreements to determine a reasonable royalty rate that can withstand scrutiny.

Versions Published In:

  • December, 2011 issue of the Licensing Executive Society International organization’s quarterly journal, les Nouvelles.
  • March/April, 2011 edition of Valuation Strategies magazine
  • March 24, 2011 edition of BNA Tax Management Transfer Pricing Report
  • April, 2012 Issue of Asia IP
  • November 13, 2012 edition of IPStrategy.com The Online IP Strategy Journal