The Diverted Profits Tax (DPT) continues to attract scrutiny in the United Kingdom and Australia. Created to counter structures perceived to shift taxable profits away from where activities occur, DPT — often dubbed the ‘Google Tax’ — arrived in the UK in 2015 and in Australia in 2017, amid concerns that classic transfer pricing and […]
Intellectual Property
Ocean Tomo Insights Series: Strategies for Standard Essential Patents
This article is the first in a four-part Ocean Tomo Insights series focused on strategies of managing standard essential patent (SEP) assertions. Each installment will address a specific stakeholder group — implementers, innovators, outside counsel, and suppliers — and explore how understanding technical standards, SEPs, and technical analysis can support proactive risk assessment, litigation defense, and strategic positioning in SEP disputes. […]
AI as IP™ Framework: A Practical Guide for SMEs to Classify, Protect, and Monetize AI Assets
SME Business Leaders should read this article to: Reframe AI as strategic capital Learn to monetize AI investments Understand IP protections for AI assets Improve investor confidence and valuation Implement a 90-day AI governance plan Legal Advisors should read this article to: Build layered AI IP strategies Draft enforceable AI licensing contracts Guide SMEs on […]
What Chief IP Officers Can Learn from the Ocean Tomo Intangible Asset Market Value Study
The Ocean Tomo Intangible Asset Market Value (IAMV) Study provides Chief IP Officers with a practical, data‑driven framework to elevate intellectual property and other intangible assets within their organizations. At a time when economic uncertainty and market volatility dominate executive discussions, the study equips CIPOs to educate senior leadership on the true scale of intangible […]
Ocean Tomo Releases 2025 Intangible Asset Market Value Study Results
Ocean Tomo released an updated Study of Intangible Asset Market Value (IAMV). With this release, the Study now reflects a panel of 50 years of data in the US market. The study examines the components of market value, specifically the role of intangible assets, across a range of global indexes. IAMV is shown as of […]
AI as IP™: A Framework for Boards, Executives, and Investors
This article is the second installment in our three-part series, Artificial Intelligence as Intellectual Property or “AI as IP™”, which explores how artificial intelligence assets should be treated as a form of intellectual property and enterprise capital. The first article, “A Strategic Framework for the Legal Profession”, explored the legal foundations for recognizing and protecting […]
Increasing Exit Multiples: IP and AI Asset Management in M&A Transactions
| The article was originally published in The M&A Journal, Vol. 24 No. 8. The protection and management of intellectual property (IP) assets and artificial intelligence (AI) resources during company sale processes have evolved from ancillary considerations to critical value drivers that can significantly influence EBITDA valuation multiples and overall transaction success. As we […]
The Role that Intellectual Property, Artificial Intelligence, and Public Perception Play in Mitigating Concerns of Investors in the Nuclear Space
Introduction One of the key drivers for the development of next-generation nuclear fission reactors—such as small modular reactors (SMRs) and micro-reactors—is the influx of capital from investors. However, some investors have been concerned. Georgia’s Vogtle, the last commercial nuclear reactor in the US, cost over $30 billion and taken decades to complete, plagued by budget […]