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1

Power, Albert. Intangible property rights in Ireland. 2nd ed. Tottel, 2009.

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2

Power, Albert. Intangible property rights in Ireland. 2nd ed. Tottel, 2009.

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3

Barnhart, Bill. Kerner: The conflict of intangible rights. University of Illinois Press, 1999.

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4

Richard, Balkwill, ed. Multilingual dictionary of copyright, rights, and contracts. Blueprint, 1995.

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5

Meili, Tobias. Der Schutz von Know-how nach schweizerischem und internationalem Recht: Anpassungsbedarf aufgrund des TRIPS-Abkommens? Stämpfli, 2000.

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6

Plata, Lucio Lara. Comunidades en movimiento: Aproximaciones a la expresión inmaterial del patrimonio cultural. Secretaría de Cultura, Dirección General de Vinculación Cultural, 2017.

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7

Pike, Christopher G. Virtual monopoly: Building an intellectual property strategy for creative advantage : from patents to trademarks, from copyrights to design rights. Nicholas Brealey Pub., 2001.

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8

Zemlyanskiy, Oleg. Evaluation activity. Business and asset valuation. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2170477.

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The textbook examines and explores, depending on the objectives of the assessment, the types of enterprise (business) value as an object of rights, a property complex and a method of obtaining income and other economic results, conditions, approaches and methods for determining the selected type of value of the assessed object. The article also examines the specifics of the origin, methods of commercialization and valuation of intellectual property objects, intangible assets, the functioning and interaction of intellectual property market entities. The content and essence of valuation activiti
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9

Office, General Accounting. Tax policy: Issues and policy proposals regarding tax treatment of intangible assets : report to the Joint Committee on Taxation. The Office, 1991.

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10

Lessig, Lawrence. Code. 2nd ed. BasicBooks, 2007.

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11

Lessig, Lawrence. Code and other laws of cyberspace: Version 2.0. Basic Books, 2006.

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12

Lessig, Lawrence. Code: And other laws of cyberspace. Basic Books, 2000.

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13

Office, General Accounting. Tax policy: Additional petroleum production tax incentives are of questionable merit : report to the Chairman, Subcommittee on Energy and Power, Committee on Energy and Commerce, House of Representatives. The Office, 1990.

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14

Office, General Accounting. Tax policy: How tax incentives encourage soil and water conservation investments : fact sheet for the Joint Committee on Taxation, Congress of the United States. The Office, 1986.

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15

Office, General Accounting. Tax policy: Tax expenditures deserve more scrutiny : report to the Honorable William J. Coyne, House of Representatives. The Office, 1994.

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16

Office, General Accounting. Tax policy: Effects of changing the tax treatment of fringe benefits : report to the Joint Committee on Taxation, U.S. Congress. The Office, 1992.

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17

Office, General Accounting. Tax policy: Information on the joint and several liability standards : report to the Committee on Ways and Means, House of Representatives, and the Committee on Finance, U.S. Senate. The Office, 1997.

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18

Office, General Accounting. Tax policy: Experience with the corporate alternative minimum tax : report to the Honorable William J. Coyne, House of Representatives. The Office, 1995.

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19

Office, General Accounting. Tax policy: Deducting interest on funds borrowed to purchase or carry tax-exempt bonds : report to the Joint Committee on Taxation. The Office, 1988.

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20

Office, General Accounting. Tax policy: Mortality charges on single premium life insurance should be restricted : report to the Honorable Fortney H. (Pete) Stark, House of Representatives. The Office, 1988.

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21

Office, General Accounting. Tax policy: Revenue potential of restoring excise taxes to past levels : report to the Joint Committee on Taxation. GAO, 1989.

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22

Office, General Accounting. Tax policy: Information on the joint and several liability standard : report to the Committee on Ways and Means, House of Representatives, and the Committee on Finance, U.S. Senate. The Office, 1997.

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23

Office, General Accounting. Tax policy: Effects of the alcohol fuels tax incentives : report to the Chairman, Committee on Ways and Means, House of Representatives. The Office, 1997.

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24

United States. Congress. Senate. Committee on Finance., ed. Tax policy: Puerto Rico and the section 936 tax credit : report to the Chairman, Committee on Finance, U.S. Senate. The Office, 1993.

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25

Office, General Accounting. Tax policy: Allocation of taxes within the life insurance industry : report to congressional committees. The Office, 1989.

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26

Office, General Accounting. Tax policy: Value-added tax : administrative costs vary with complexity and number of businesses : report to the Joint Committee on Taxation, U.S. Congress. The Office, 1993.

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27

Office, General Accounting. Tax policy: Earned income tax credit : design and administration could be improved : report to the Honorable Bill Bradley, U.S. Senate. The Office, 1993.

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28

Office, General Accounting. Tax policy: Effects of the alcohol fuels tax incentives : report to the chairman, Committee on Ways and Means, House of Representatives. GAO, 1997.

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29

Office, General Accounting. Tax policy: A profile of the Indian gaming industry : report to the Chairman, Committee on Ways and Means, House of Representatives. The Office, 1997.

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30

Office, General Accounting. Tax policy: Information on the stock and mutual segments of the life insurance industry : fact sheet for the chairman, Subcommittee on Health, and the chairman, Subcommittee on Select Revenue Measures, Committee on Ways and Means, House of Representatives. The Office, 1988.

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31

Office, General Accounting. Tax policy: Effects of the alcohol fuels tax incentives : report to the Chairman, Committee on Ways and Means, House of Representatives. The Office, 1997.

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32

Office, General Accounting. Tax policy: Investment tax credit for offshore drilling rigs needs clarification : report to the Joint Committee on Taxation, Congress of the United States. The Office, 1986.

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33

Power. Intangible Property Rights in Ireland. Intersentia Limited, 2003.

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34

Intangible property rights in Ireland. 2nd ed. Tottel, 2009.

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35

Barnhart, Bill, and Gene Schlickman. Kerner: THE CONFLICT OF INTANGIBLE RIGHTS. University of Illinois Press, 1999.

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36

Cultural Heritage in Transit: Intangible Rights as Human Rights. University of Pennsylvania Press, 2014.

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37

Kapchan, Deborah. Cultural Heritage in Transit: Intangible Rights As Human Rights. University of Pennsylvania Press, 2014.

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38

Cultural Heritage in Transit: Intangible Rights As Human Rights. University of Pennsylvania Press, 2014.

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39

Marcus, Smith, and Leslie Nico. Part V The Effects of Assignment, The Persistence of Property Rights, and The Vindication of An Owner’s Rights, 28 Extinction of Intangible Property. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0028.

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This chapter focuses on the extinction of intangible property. The transfer of an intangible does not involve the extinction of that intangible. It does, or should, entail the extinction of the assignor's interest in the intangible. The chapter looks at those circumstances in which an intangible is extinguished or lost against all the world: in other words, those cases where the intangible ceases to exist. In such a case, it is self-evident that rights in the thing must also cease: rights cannot exist in vacuo. Intangible property is, obviously, very different from tangible property, and the m
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40

Marcus, Smith, and Leslie Nico. Part I The Nature of Intangible Property, 3 Rights or Causes of Action. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0003.

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This chapter examines the rights or causes of action. There are three different types of right of action: private law rights of action; public law rights of action, in the form of judicial review; and public law rights of action, in the form of prosecutions, particularly private prosecutions. While private law rights of action are choses in action, and assignable, public law rights of action, whether in the form of judicial review or prosecution, are not. The chapter then looks at the nature of a private law right of action, particularly the concept of a ‘cause of action’ and what happens to a
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41

Marcus, Smith, and Leslie Nico. Part V The Effects of Assignment, The Persistence of Property Rights, and The Vindication of An Owner’s Rights, 26 Consequences and Effects of An Assignment. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0026.

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This chapter discusses the consequences and effects of an assignment. Although the paradigm of transfer applies clearly to multilateral intangible property, it applies much less easily to bilateral intangible property. Interests in multilateral intangible property are fully fledged property rights, good against ‘all the world’. Bilateral intangible property, whilst undoubtedly having some of the characteristics of property, lacks this characteristic of universal enforceability. In the case of bilateral intangible property, the right that is transferred remains, for all its transferability, a p
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42

Marcus, Smith, and Leslie Nico. Part I The Nature of Intangible Property, 2 Nature and Characteristics of Intangibles. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0002.

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This chapter discusses the fundamentals of property law, particularly considering the nature of property interests, and the distinction between rights in rem and in personam, or between property interests and personal interests. The law of property is concerned not with things, but rather with interests (or rights) in things. Whereas the thing itself may be (but is not always) tangible, the interest in (or relating to) the thing is inevitably intangible or abstract. The distinction between property interests and personal interests may be expressed as the difference between owning something and
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43

Marcus, Smith, and Leslie Nico. Part I The Nature of Intangible Property, 5 Rights Under a Contract. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0005.

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This chapter studies rights under a contract. Contractual rights exist between, and are only enforceable by, the parties to the contract. In other words, contractual rights and obligations are essentially bilateral. Two principles of the common law tend to prevent third parties from enforcing the contract: a contract for the benefit of a third party cannot be enforced directly by that party; the promise cannot be indirectly enforced by the contracting party. The chapter then considers the statutory exception to the rule that exists in the shape of the Contracts (Rights of Third Parties) Act 19
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44

Marcus, Smith, and Leslie Nico. Part I The Nature of Intangible Property, 7 Intellectual Property. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0007.

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This chapter examines intellectual property. The governing principles relating to intellectual property are very different from the principles that underlie other choses, like rights under contracts or debts. Like shares, intellectual property rights are characterized by specific statutory rules relating to their creation, as well as to their transfer. Intellectual property rights can be divided under six heads: patents; copyright; moral rights; industrial design rights; trademarks; and confidential information. In each case, the holder of the right is able—by virtue of ownership—to prevent ot
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45

Marcus, Smith, and Leslie Nico. The Law of Assignment. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.001.0001.

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This book is the leading text on the law relating to intangible property or choses in action. Its clear and approachable structure covers all forms of intangible property (debts, rights under contract, securities, intellectual property, leases, rights/causes of action, and equitable rights), considering the nature of intangible property, how it comes into being, and how it is transferred or assigned. The first part of the book analyses the general principles regarding intangibles and their transfer, and the second examines the practical considerations relating to particular types of intangible
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46

Marcus, Smith, and Leslie Nico. Part I The Nature of Intangible Property, 8 Leases. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0008.

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This chapter focuses on leases. Leases are most commonly associated with transactions involving land, and have been a feature of the law of real property since the Middle Ages. However, other forms of lease have become increasingly prominent in modern times. There are now major industries concerned with the leasing of chattels, such as vehicles or aircraft, and leases of intangible rights have become commonplace in the world of intellectual property. The key feature of such leases is that the lessee obtains the right to exclude others from using the relevant chattel or intellectual property. T
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47

Colin, Bamford. 5 Intangibles as Property. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780198722113.003.0005.

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The chapter examines the legal nature of intangible property and the distinction between choses in action and choses in possession. It discusses the characteristics of choses in action, particularly the quality of assignability. It then looks at the ways in which intangibles can be dealt with and transferred, legal and equitable assignment, sub-participation, novation, the mechanism of attaching the intangible to a physical item, and transfer by means of a declaration of trust. Finally it discusses the idea adopted by the Uniform Commercial Code of the United States, of creating ‘hybrid rights
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48

Marcus, Smith, and Leslie Nico. Part IV Intangible Property that is Incapable of Transfer, 24 Personal Obligations. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0024.

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This chapter focuses on personal obligations. As has been described, one of the reasons contractual burdens are generally unassignable is because the beneficiary of the promise cannot, without his consent, be deprived of his rights as against his contractual counterparty. Here the concern is with the converse situation, where the beneficiary of a right wishes to transfer that right to someone else. The chapter then considers the reasons for the rule that a personal contractual obligation should not be assignable to a third party, analyses the test established by the relevant case law for deter
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49

Marcus, Smith, and Leslie Nico. Part V The Effects of Assignment, The Persistence of Property Rights, and The Vindication of An Owner’s Rights, 29 Vindication Of An Owner’s Rights. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198748434.003.0029.

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This chapter studies the manner in which an owner of property can vindicate his rights if they are interfered with by another. An owner who has been wrongfully deprived of his property, whether that property is tangible or intangible, and whether the claim is brought as a claim in tort (as a claim in conversion) or in equity (as an ‘equitable vindicatio’), must frame that claim as a ‘following’ claim and/or as a ‘tracing’ claim. When an owner seeks to follow property, he is seeking to identify his property in the hands of another. Essentially, in order to follow property, an owner must show: t
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50

Pila, Justine. An Overview of Intellectual Property Rights and Systems. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780199688616.003.0002.

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This chapter considers the nature, aims, and values of intellectual property (IP) rights and systems. It traces the emergence of statutory IP laws in Europe from the 15th century as means of facilitating and rewarding the introduction to the public of certain intangible expressive and informational objects of social value, and the different IP philosophies that they reflect. It then considers the IP rights and systems of European and UK law today, and their vesting of temporary exclusive rights in respect of different categories of ‘intellectual creation’, broadly conceived. The EU is presente
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