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EXPLOITING A PATENT TAX LOOPHOLE

Adam Pritchard"I do think there is something problematic about the companies utilizing all of that [U.S. higher-education system and federal R&D subsidies] and not paying their fair share of taxes by putting their I.P. in low-tax jurisdictions where they don’t really do much."

Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, in a New York Times article, discussing the practice among U.S. businesses of transferring patents overseas to avoid U.S. taxes.