Articles

The Value of Uniqueness: Non-Fungible Tokens in the Age of Name, Image and Likeness

Ling Kong Ling Kong from  Goulston & Storrs  on 

A vintage baseball card of Hall-of-Fame shortstop Honus Wagner reportedly sold for a record $3.25 million last October in the midst of a pandemic-fueled surge in collectibles and memorabilia sales.  Produced by American Tobacco Company between 1909 and 1911 as a cigarette box insert, only around 50 copies of the card still exist in the world today as Wagner cut the production of his card short.

Covid-19: a Shared Dilemma

Carolina Vera Carolina Vera from  Vera Abogados  on 

On April 26, in the framework of the celebration of the international industrial property day, in a panel organized by PRAGMA, we discussed the possibility of temporarily suspending or releasing patents related to COVID-19 vaccines.

Two weeks later, US President Joe Biden proposed the suspension of patents relating to Covid-19. His trade advisor Katherine Tai said:

"This is a global health crisis and the extraordinary circumstances of the Covid-19 pandemic call for extraordinary measures to be taken."

Federal Senate Unanimously Approves PL 5.516/19, which Creates the New Football System (and the ASF)

Rodrigo Monteiro de Castro Rodrigo Monteiro de Castro from  monteiro de castro, setoguti advogados  on 

In October 2019, just over eight months into his first term as Senator of the Republic, Rodrigo Pacheco (DEM/MG) presented the project that created the new Brazilian Football System, "by typifying the Anonymous Society of Football (ASF), establishment of norms for governance, control and transparency, institution of means of financing football activities and provision of a transitory tax system".

What to Do With the Amortization of the Property Acquired Free of Charge, in View of the New Income Tax Campaing?

Salvador Balcells i Iranzo Salvador Balcells i Iranzo from  Manubens Abogados  on 

As is known, already in the income campaign last year and especially after the publication of various binding consultations prior to it (V3404-19, V3410-19, ...) the Administration presented its criteria on the treatment conferred on the expense for amortization of the income from real estate capital (basically rentals) derived from properties acquired by succession or donation.

Fiscal Aspects Most Affected by a Possible Declaration of Unconstitutionality of Royal Decree-Law 3/2016

Salvador Balcells i Iranzo Salvador Balcells i Iranzo from  Manubens Abogados  on 
The recent order of the National Court of March 23, 2021, has urged a question of constitutionality on Royal Decree-Law 3/2016, whose resolution could affect all or part of its content.
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