Outsourcing in game development: Is it worth it?
In the video game sector it is often necessary to draw on specialised knowledge from various fields (e.g. for graphic design projects). In such cases, it is increasingly common to cooperate with external experts by outsourcing certain processes. This form of cooperation carries many advantages, but if the conditions are not carefully framed it can create serious risks for the game development company.
SME status and the Financial Shield of the Polish Development Fund
The Financial Shield of the Polish Development Fund (PFR) is one of the most popular support instruments launched in relation to the coronavirus epidemic. Aid under the programme is differentiated and depends on the classification of the beneficiary as an SME (micro, small or medium-sized enterprise) or a large enterprise. So determining the size of the enterprise is crucial for assessing the potential benefits. Another difficulty is the change in eligibility conditions for SMEs introduced by the fund, which may affect the situation of entities considering applying for subsidies and those who have already received them. Some recipients may have to repay the aid.
Law vs. imagination
Is the creativity of video game developers limited by architects’ rights to the image of their buildings erected in public space?
End of the road for the secondary market in e-books and video games?
In recent months, perhaps more than ever, life has moved online. Some people spend their time reading e-books or playing video games. Can they later resell or exchange such “used” works? A recent ruling by the Court of Justice throws into doubt the secondary trading in digital goods.
Will the Hague Convention of 2019 improve the resolution of international disputes?
On 2 July 2019, at the Hague Conference on Private International Law, the conclusion of a new international convention was announced: the Hague Convention on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters. It complements the 2005 Hague Convention on Choice of Court Agreements.
Claiming the IP Box in the video game industry
The instrument popularly known as the “IP Box,” introduced on 1 January 2019, allows taxpayers to claim a lower, 5% rate of corporate income tax or personal income tax in their annual tax settlements for income generated from commercialisation of qualified intellectual property rights they have created or developed through R&D activity. In this article we discuss how to benefit from the IP Box in the game development industry, who is eligible for the IP Box, and the conditions that must be met.
IP courts: How to ensure that we aren’t infringing someone else’s exclusive rights?
In the fifth part of our series, we focus on the provision allowing interested parties to verify whether actions they have planned or undertaken infringe the exclusive rights of others. A claim seeking a declaration of non-infringement is an example of a preventive measure heading off filing of an infringement action by the holder of IP rights. This measure allows litigants to obtain judicial confirmation of the legality of their own actions in terms of respect for the intellectual property rights of competitors.
Control of certain investments: new protective provisions
On 19 June 2020, the Parliament adopted “Shield 4.0,” new law of great importance for M&A practice. Shield 4.0 amends the Act on Control of Certain Investments of 24 July 2015 and enters into force on 24 July 2020.
Extension of deadlines to perform transfer pricing obligations
“Shield 4.0” extends the deadlines for all obligated entities to file transfer pricing information (TPR), declarations on preparation of local transfer pricing documentation, and enclosures of group transfer pricing documentation. The earlier regulations extended the deadlines only for selected taxpayers.
Simplified restructuring procedure: A new tool for businesses in crisis
On 24 June 2020, a new restructuring procedure entered into force, enabling businesses to carry out debt relief smoothly without undue judicial interference. Potential risks and doubts may arise on the part of creditors on how to counteract the negative effects of opening these proceedings. Simplified restructuring is a hybrid of solutions provided for in other restructuring procedures, allowing the debtor to enter into an arrangement with creditors while ensuring extensive protection against enforcement and termination of key contracts.
Video games, virtual currencies, and money laundering
What could video games have in common with money laundering and terrorism financing? Not much, it might seem at first glance. The duties in the Anti Money Laundering and Counter Terrorism Financing Act are mainly addressed to entities involved in financial services, such as banks and payment institutions. The AML/CTF regulations don’t directly refer to video games or persons involved in their development and operation.
IP courts: Cancellation of trademarks and industrial designs not only before the Patent Office
In our latest article on intellectual property courts, we discuss the provision enabling defendants to assert claims in their defence against claims of infringement of trademarks and industrial designs. Currently, it is possible to file a counterclaim seeking invalidation or revocation only in the case of EU trademarks (Regulation (EU) 2017/1001) and Community designs (Regulation (EC) 6/2002). This will change from 1 July 2002, when defendants will be allowed to file such counterclaims also in proceedings in Poland involving national IP rights.
