Innovation Pursuit in Synthetic Biology: an Analysis of the Relationship Between the Current Innovation Models and the Research Exemption in Synthetic Biology

Total Page:16

File Type:pdf, Size:1020Kb

Innovation Pursuit in Synthetic Biology: an Analysis of the Relationship Between the Current Innovation Models and the Research Exemption in Synthetic Biology Innovation pursuit in synthetic biology: an analysis of the relationship between the current innovation models and the research exemption in synthetic biology Master Law & Technology Tilburg University, Tilburg Law School by M. van der Sluis (ANR 357164) to defend on June 12, 2019 in front of the exam committee composed of Assistant Professor M. Husovec and Mr. J.P. Waterson M van der Sluis – U1258779 Acknowledgements This thesis: “Innovation pursuit in synthetic biology: an analysis of the relationship between the current innovation models and the research exemption in synthetic biology”, is the final element of the curriculum of the Master Law & Technology at Tilburg University. During my time as a student at Tilburg Law School, I have obtain a tremendous amount of academic knowledge and the skills necessary to start my legal career. Through my two master programs, I have come to realize how incredibly interesting intellectual property rights are and I therefore aspire to continue working in this area of law in the future. With regard to this thesis, I would like to express my sincere gratitude towards several individuals. First, I would like to thank my supervisors M. Husovec and J.P. Waterson for their constructive comments, guidance and reassurance. Furthermore, my parents deserve full gratitude for their unconditional support, early morning wake-up calls and thorough review sessions. In addition, my brother Anton desires special credits for improving my English writing skills. Finally, I would like to thank all the friends I made during classes and consecutive days in the library as well as my partner for always being so supportive. 2 M van der Sluis – U1258779 TABLE OF CONTENT 1.Introduction ........................................................................................................................... 6 1.1 Background ....................................................................................................................... 6 1.1.2. Innovation ................................................................................................................. 7 1.1.3. Open source vs Closed proprietary ........................................................................... 8 1.1.4. Research exemption system ...................................................................................... 8 1.2. Research purpose and research question ......................................................................... 9 1.3. Societal and scientific relevance .................................................................................... 10 1.4. Methodology and overview ........................................................................................... 11 2. Synthetic biology framework ............................................................................................ 13 2.1. Introduction ................................................................................................................... 13 2.2. Development of synthetic biology ................................................................................. 13 2.3. Research areas and applications .................................................................................... 14 2.4. Application concerns ..................................................................................................... 17 2.5. Regulatory framework ................................................................................................... 20 2.5.1. Synthetic biology’s regulatory framework ............................................................. 20 2.6. Conclusion ..................................................................................................................... 22 3. Synthetic biology’s innovation models ............................................................................. 23 3.1. Introduction ................................................................................................................... 23 3.2. Closed proprietary model .............................................................................................. 23 3.2.1. Proprietary model .................................................................................................... 23 3.2.2. Closed proprietary model ........................................................................................ 25 3.2.3. Requirements for patentability ................................................................................ 26 3.2.4. Synthetic biology patenting .................................................................................... 27 3.2.5. Drawbacks of closed proprietary model ................................................................. 29 3.3. Open source model ........................................................................................................ 31 3.3.1. Open source software .............................................................................................. 31 3.3.2. Types of openness ................................................................................................... 32 3.3.3. Synthetic biology’s open source ............................................................................. 34 3.3.4. Drawbacks open source .......................................................................................... 37 3.4. Conclusion ..................................................................................................................... 40 4. Synthetic biology’s research exemption system ............................................................... 41 4.1. Introduction ................................................................................................................... 41 4.2. Research exemption ....................................................................................................... 41 4.2.1. Background ............................................................................................................. 41 3 M van der Sluis – U1258779 4.2.2. Research exemption system .................................................................................... 43 4.2.2. Relevance for synthetic biology .............................................................................. 44 4.3. Possible flaws of the existing research exemption system ............................................ 45 4.3.1. Suggestions for synthetic biology ........................................................................... 50 4.4. Analysis of the (improved) innovation model ............................................................... 54 4.4.1. Recap of the background......................................................................................... 54 4.4.2. Analysis of the innovation models in synthetic biology ......................................... 56 4.5. Conclusion ..................................................................................................................... 59 5. Concluding remarks ........................................................................................................... 61 Bibliography ........................................................................................................................... 65 4 M van der Sluis – U1258779 List of abbreviations BPA BioBrick® Public Agreement DIY Do-It-Yourself E.coli Escherichia coli ed/eds editor/editors EPC European Patent Convention et al. et alia (and others) EU European Union EUSynBioS European Association of Synthetic Biology Students and Postdocs GMMs Genetically Modified Microorganism GMOs Genetically Modified Organisms gTME global transcription machinery engineering tool ibid ibidem (in the same source) iGEM International Genetically Modified Machines IGSC International Gene Synthesis Consortium MIT Massachusetts Institute of Technology n (foot)note OJ Official Journal OpenMTA Open Material Transfer Agreement OSI Open Source Initiative R&D Research and development SBOL Synthetic Biology Open Language TRIPS Trade-Related Aspects of Intellectual Property Rights UPC Unified Patent Court US United States WTO World Trade Organization 5 M van der Sluis – U1258779 Introduction 1.1 Background Over the last few decades, synthetic biology emerged as a new field of technology, operating at the intersection between biotechnology, software and engineering.1 Although this new field of science has no generally accepted definition, it is characterized by the shift from creating new biological entities through the combining of naturally occurring organisms, to the manufacturing of these new biological entities from scratch.2 An increased focus on interdisciplinary research, improved technologies and the combination of several scientific research areas led to the emergence of synthetic biology.3 As this field of science has been said to: “supplant the world created by Darwinian evolution with one created by us”,4 expectations are quite high. However, scientists working in the area of synthetic biology are more modest than this and focus merely on reconstructing biological parts, genomes or cells performing new functions.5 An example of a product of synthetic biology is the previously too expensive medicine for malaria, which can now be produced on a large scale.6 Outside the medical sphere, the production of “green” synthetically created fuels in the form of cellulosic ethanol has likewise attracted attention.7 Furthermore, scientists have created a synthetic environmentally friendly version of the indigo paint used for dyeing blue
Recommended publications
  • Fair Use FAQ for Students
    Fair Use FAQ for Students What is copyright? How is it different from using proper attribution and avoiding plagiarism? Copyright is actually a limited bundle of rights that the government grants to authors of original works such as novels, plays, essays, and movies. For a limited time (currently the life of the author plus 70 years, in most cases), copyright gives the author control over who can copy, distribute, publicly perform or display, or create derivative works (such as sequels or translations) based on their work. The purpose of copyright is to encourage the creation and dissemination of new works for the benefit of the public. Copyright is therefore much broader than the norms against plagiarism. Plagiarism is the presentation of someone else’s work as one’s own; copyright infringement can take place even where the user is honest about the work’s true author. As long as you use proper attribution, plagiarism should not be a worry for you. Copyright is somewhat more complex: unless your use satisfies one of the exceptions or limitations described in the Copyright Act, you cannot use copyright protected material without permission. Fair use is one of the most important limitations to copyright. What is fair use? Fair use is a part of copyright law that allows certain uses of copyrighted works, such as making and distributing copies of protected material, without permission. It evolved over time as judges made case-by-case exceptions to copyright to accommodate uses that seemed legitimate and justifiable regardless of the copyright holder’s apparent rights. Typical early fair uses involved criticism, commentary, and uses in an educational or scholarly context.
    [Show full text]
  • Survey of Additional Ip and Technology Law Developments
    SURVEY OF ADDITIONAL IP AND TECHNOLOGY LAW DEVELOPMENTS I. PATENT DEVELOPMENTS A. HELSINN HEALTHCARE S.A. V. TEVA PHARMS. USA, INC., 855 F.3 D 1356 (FED. CIR. 2017) The United States Court of Appeals for the Federal Circuit held (1) that the asserted claims of the patents-in-suit were subject to an invalidating contract for sale prior to the critical date, (2) that the Leahy-Smith America Invents Act (AIA) did not change the statutory meaning of “on-sale” of the on-sale bar provision of 35 U.S.C. § 102 of the Patent Act, and (3) that public disclosure of the existence of the sale of a patented item may suffice to invalidate a patent under the on-sale bar, even if “the details of the invention” are not “publicly disclosed in the terms of sale.”1 In 2011, Teva Pharmaceuticals USA, Inc. and Teva Pharmaceutical Industries, Ltd. (collectively, “Teva”) filed an Abbreviated New Drug Application (ANDA) seeking FDA approval to market a generic 0.25 mg palonosetron product. Teva’s ANDA filing included a Paragraph IV certification that the claims of the patents-in-suit were invalid and/or not infringed. Helsinn Healthcare S.A. (“Helsinn”) then brought suit under the Hatch-Waxman Act, 35 U.S.C. § 271(e)(2)(A), alleging infringement of the patents-in-suit by the ANDA filing. The four patents-in-suit are directed to intravenous formulations of palonosetron for reducing or reducing the likelihood of chemotherapy-induced nausea and vomiting (CINV), a serious side effect of chemotherapy treatment.2 At trial, Teva argued, inter alia, that the asserted claims were invalid under the on-sale bar provision of 35 U.S.C.
    [Show full text]
  • Legal Issues
    LEGAL ISSUES Section Editors: Bruce Strauch (The Citadel) <[email protected]> Jack Montgomery (Western Kentucky University) <[email protected]> Legally Speaking — Librarians, Publishers, and Educators Help out During the Coronavirus Pandemic by Anthony Paganelli (Western Kentucky University) <[email protected]> s a light spring rain falls, I am Samaritans are contributing to aiding those es online or as they distributed printed currently writing this column in need and others are helping the best way copies to students without computers or Ain my home while my wife is that they possibly can. Internet access. Some librarians have conducting a Zoom meeting with her provided information via email, telephone, It was a very difficult situation. Natu- colleagues, and the children are doing video conferencing, websites, and through rally, humans want to be helpful, but when school work on their devices. I joked blogs. The University of Florida has you are told that you could do more harm with them that their new at home school is even created a Coronavirus Library Guide by reaching out and helping, it becomes called the “School of Constant Sorrow.” that has provided information for faculty frustrating and depressing when you can’t. Of course, I thought it was funny, but they regarding copyright as they transitioned However, we are all doing the best we can just rolled their eyes. Now it is called, the their course assignments online. This is a through the knowledge and experiences “Paganelli Learning Academy.” major way librarians are assisting teachers that each of us possess. For instance, and students.
    [Show full text]
  • Circular 73B Compulsory License for Making and Distributing Digital Phonorecords
    CIRCULAR 73B Compulsory License for Making and Distributing Digital Phonorecords and Limitations on Liability Prior to the License Availability Date (January 21, 2021) Copyright law provides a compulsory Under section 115 of the Copyright Act, an individual or license for making and distributing entity, subject to certain terms and conditions, may make digital phonorecord deliveries (DPDs) of nondramatic musi- phonorecords of certain nondramatic cal works if they have already been distributed as phonore- musical works. This circular addresses cords to the public in the United States under the authority of the copyright owner. When this condition does not exist, a the compulsory license for digital digital music provider may still make and distribute a DPD phonorecord deliveries (DPDs) and of a musical work if it satisfies three criteria: limitation on liability for making DPDs 1. the first fixation of the sound recording embodied in available prior to January 1, 2021. the DPD was made under the authority of the musical work copyright owner; It covers: 2. the sound recording copyright owner has the author- • When a compulsory license ity of the musical work copyright owner to make and can be used distribute digital phonorecord deliveries of such musi- cal work to the public; and • Activities covered by the compulsory 3. the sound recording copyright owner authorizes license and limitation on liability the digital music provider to make and distribute • Eligibility for limitation on liability digital phonorecord deliveries of the sound record- • When royalties must be paid ing to the public. For information on the compulsory NOTE: A nondramatic musical work is an original work of license for non-DPD phonorecords, authorship consisting of music—the succession of pitches and rhythm—and any accompanying lyrics not created for see Compulsory License for Making use in a motion picture or dramatic work.
    [Show full text]
  • Compulsory Licensing of Musical Compositions for Phonorecords Under the Copyright Act of 1976 Paul S
    Hastings Law Journal Volume 30 | Issue 3 Article 7 1-1979 Compulsory Licensing of Musical Compositions for Phonorecords under the Copyright Act of 1976 Paul S. Rosenlund Follow this and additional works at: https://repository.uchastings.edu/hastings_law_journal Part of the Law Commons Recommended Citation Paul S. Rosenlund, Compulsory Licensing of Musical Compositions for Phonorecords under the Copyright Act of 1976, 30 Hastings L.J. 683 (1979). Available at: https://repository.uchastings.edu/hastings_law_journal/vol30/iss3/7 This Note is brought to you for free and open access by the Law Journals at UC Hastings Scholarship Repository. It has been accepted for inclusion in Hastings Law Journal by an authorized editor of UC Hastings Scholarship Repository. For more information, please contact [email protected]. Compulsory Licensing of Musical Compositions for Phonorecords Under the Copyright Act of 1976 By PaulS. Rosenlund* In 1976, Congress revised the copyright law of the United States for the first time in sixty-seven years.' As in 1909, when the previous copyright law was passed, one of the more controversial subjects of the 1976 Act was compulsory licensing of musical compositions for repro- duction in sound recordings. Basically, compulsory licensing under both the 1909 and 1976 Acts requires a music publisher to license a record company to manufacture and distribute phonorecords of most copyrighted music. To obtain such a license, a record company need only follow certain notice procedures and pay the modest mechanical 2 royalty specified in the compulsory licensing statute. The procedures which governed the availability and operation of compulsory licenses under the 1909 Act were unnecessarily burden- some on both copyright proprietors and the recording industry.
    [Show full text]
  • FAIR USE of COPYRIGHTED MATERIAL an Informative Guide
    FAIR USE OF COPYRIGHTED MATERIAL An informative guide FAIR USE OF COPYRIGHTED MATERIAL An informative guide Prepared by the Salt Lake Community College General Counsel’s Office Q: What is "fair use"? A: Fair use is the right to use a copyrighted work under certain conditions without permission of the copyright owner. The doctrine helps prevent a rigid application of copyright law that would stifle the very creativity the law is designed to foster. It allows one to use and build upon prior works in a manner that does not unfairly deprive prior copyright owners of the right to control and benefit from their works. Together with other features of copyright law, fair use reconciles the copyright statute with the First Amendment. Q: What is the test for fair use? A: The fair use defense is now codified in Section 107 of the Copyright Act. It is a defense that is mounted when a challenge to fair use is made. There is no need to make or draft an argument for fair use absent the legal challenge to such use. The statute provides that fair use of a work “for purposes such as criticism, comment, news reporting, teaching (including multiple copies for classroom use, scholarship, or research)” is not an infringement of copyright. To determine whether a given use is fair use, the statute directs, one must consider the following four factors: 1. the purpose and character of the use, including whether the use is of a commercial nature or is for nonprofit educational purposes; 2. the nature of the copyrighted work; 3.
    [Show full text]
  • Copyright and Educational Fair
    Copyright Compliance Policy for Members of the Alliant International University Community Introduction It is the policy of Alliant International University (AIU) that all members of the University Community must comply with U.S. Copyright Law. To provide for a high- quality education for students of AIU, University faculty often find it useful to make available to their students copyrighted material. Faculty frequently find that an effective means to make such information available is to copy and distribute it to students. The Copyright Act of 1976, 17 U.S.C. § 1 et seq. provides for duplication of copyrighted materials by the copyright owner, with the permission of the copyright owner or when the copying is considered a “fair use” of the material. To encourage legitimate copying by the AIU faculty, staff and students within the scope of the Copyright Act and in furtherance of their educational, research, creative, and scholarly pursuits, AIU is publishing these general policy guidelines. The goal of this document is to provide faculty and staff with a general understanding of copyright law and the applicability of the fair use doctrine in teaching and research. Appropriate application of fair use in education is dependent on a fundamental knowledge of copyright law and educators can only make informed, good faith fair use judgments when they understand the concepts and principles behind the statutes. Copyright Basics A copyright is the set of exclusive legal rights authors or creators have over their works for a limited period of time. These rights include copying the works (including parts of the works), making derivative works, distributing the works and performing the works.
    [Show full text]
  • Study 5: the Compulsory License Provisions of the U.S. Copyright
    86th CODgrMII} 1st 8eBaion CO~TTEE PB~ COPYRIGHT LAW REVISION 1 STUDIES PREPARED FOR THE SUBCOMMITTEE ON PATENTS, TRADEMARKS, AND COPYRIGHTS OF THE COMMITTEE ON THE JUDICIARY UNITED STATES SENATE EIGHTY-SIXTH CONGRESS, FIRST SESSION PURSUANT TO S. Res. 53 STUDIES 5-6 5. The Compulsory License Provisions of the U.S. Copyright Law 6. The Economic Aspects of the Compulsory License .. Printed for the use of the Committee on the Judiciary --f UNITED STATES GOVERNMENT PRINTING OFFICE WASIDNGTON : 1960 I , COMMITTEE ON THE JUDICIARY JAMES O. EASTLAND, Mississippi, Chairman ESTES KEFAUVER, Tennessee ALEXANDER WILEY, Wisconsin OLIN D. JOHNSTON, South Carolina WILLIAM LANGER, North Dakota I THOMAS C. HENNINGS, JR., Missouri EVERETT McKINLEY DIRKSEN, Illinois JOHN L. McCLELLAN, ArkansllS ROMAN L. HRUSKA, Nebraska JOSEPH C. O'MAHONEY, Wyoming KENNETH B. KEATING, New York SAM J. ERVIN, JR., North Carolina JOHN A. CARROLL, Colorado THOMAS J. DODD, Connecticut PHILIP A. HART, Michigan SUBCOMMITTEE ON PATENTS, TRADEMARKS, AND COPYRIGHTS JOSEPH C. O'MAHONEY, Wyoming, Chairman OLIN D. JOHNSTON, South Carolina ALEXANDER WILEY, Wisconsin PHILIP A, HART, Michigan ROBERT L. WRIGHT, CAie! Coumel JOHN C. STEDMAN, Alloclate Coumd STEPHEN G. HUBER, C,lile! Cler"k 1 The late Honorable WllUam Langer, whUe a member_of this committee, dIed on Nov. 8, 1959. n , FOREWORD This is the second of a series of committee prints to be published by the Committee on the Judiciary Subcommittee on Patents, Trade­ marks, and Copyrights presenting studies prepared under the super­ vision of the Copyright Office of the Library of Congress with a view to considering a general revision of the copyright law (title 17, United States Code).
    [Show full text]
  • The Copyleft Movement: Creative Commons Licensing
    Centre for the Study of Communication and Culture Volume 26 (2007) No. 3 IN THIS ISSUE The Copyleft Movement: Creative Commons Licensing Sharee L. Broussard, MS APR Spring Hill College AQUARTERLY REVIEW OF COMMUNICATION RESEARCH ISSN: 0144-4646 Communication Research Trends Table of Contents Volume 26 (2007) Number 3 http://cscc.scu.edu The Copyleft Movement:Creative Commons Licensing Published four times a year by the Centre for the Study of Communication and Culture (CSCC), sponsored by the 1. Introduction . 3 California Province of the Society of Jesus. 2. Copyright . 3 Copyright 2007. ISSN 0144-4646 3. Protection Activity . 6 4. DRM . 7 Editor: William E. Biernatzki, S.J. 5. Copyleft . 7 Managing Editor: Paul A. Soukup, S.J. 6. Creative Commons . 8 Editorial assistant: Yocupitzia Oseguera 7. Internet Practices Encouraging Creative Commons . 11 Subscription: 8. Pros and Cons . 12 Annual subscription (Vol. 26) US$50 9. Discussion and Conclusion . 13 Payment by check, MasterCard, Visa or US$ preferred. Editor’s Afterword . 14 For payments by MasterCard or Visa, send full account number, expiration date, name on account, and signature. References . 15 Checks and/or International Money Orders (drawn on Book Reviews . 17 USA banks; for non-USA banks, add $10 for handling) should be made payable to Communication Research Journal Report . 37 Trends and sent to the managing editor Paul A. Soukup, S.J. Communication Department In Memoriam Santa Clara University Michael Traber . 41 500 El Camino Real James Halloran . 43 Santa Clara, CA 95053 USA Transfer by wire: Contact the managing editor. Add $10 for handling. Address all correspondence to the managing editor at the address shown above.
    [Show full text]
  • Copyright and Intellectual Property Guidelines
    Copyright and Intellectual Property Guidelines Spring, 2010 Dear Faculty and Staff, We are providing this copy of the Lewis University Copyright and Intellectual Property Guidelines to assist you and your students in the teaching/learning environment. This same information can be found on Blackboard under the Faculty/Staff Tab. The guidelines that are contained within this document are based on federal and state law. We have attempted to describe these rules in a way that will be understood by those who need to use them and we have tried to provide examples that are helpful. The Guidelines were drafted by the Office of Online and Blended Learning and reviewed by the Task Force for Online and Blended Learning. After incorporating the Task Force comments, the document was submitted to Lewis University’s legal counsel for refinement and adherence to both the letter and spirit of the law. We hope that these guidelines assist you in clarifying the law with respect to copyright and intellectual property for both the classroom and online. It is important to have feedback on this document. Please share your comments by emailing me at [email protected]. Sincerely, Michele Young Michele Young Office of Online and Blended Learning 2 These Copyright and Intellectual Property Guidelines (the “Guidelines”) are the policies of Lewis University (the “University”). The University recognizes and respects intellectual property rights and is committed to its legal obligations regarding the proper use of copyrighted materials. The University does not condone the unauthorized reproduction of copyrighted materials, in any format. A violation of the U.S.
    [Show full text]
  • United States Court of Appeals for the Federal Circuit
    Case: 20-1758 Document: 31 Page: 1 Filed: 08/31/2020 No. 20-1758 IN THE United States Court of Appeals for the Federal Circuit JUNO THERAPEUTICS, INC., SLOAN KETTERING INSTITUTE FOR CANCER RESEARCH, Plaintiffs-Appellees, v. KITE PHARMA, INC., Defendant-Appellant. On Appeal from the United States District Court for the Central District of California No. 2:17-cv-07639-PSG-KS Hon. Philip S. Gutierrez NONCONFIDENTIAL OPENING BRIEF AND ADDENDUM FOR KITE PHARMA, INC. Jeffrey I. Weinberger E. Joshua Rosenkranz Ted G. Dane ORRICK, HERRINGTON & Garth T. Vincent SUTCLIFFE LLP Peter E. Gratzinger 51 West 52nd Street Adam R. Lawton New York, NY 10019 MUNGER, TOLLES & OLSON LLP (212) 506-5000 350 S. Grand Ave., 50th floor Los Angeles, CA 90071 Melanie L. Bostwick Jeremy Peterman Geoffrey D. Biegler Robbie Manhas FISH & RICHARDSON, P.C. ORRICK, HERRINGTON & 12390 El Camino Real, Ste. 100 SUTCLIFFE LLP San Diego, CA 92130 1152 15th Street NW Washington, DC 20005 Grant T. Rice FISH & RICHARDSON, P.C. One Marina Park Drive Boston, MA 02210 Counsel for Defendant-Appellant Case: 20-1758 Document: 31 Page: 2 Filed: 08/31/2020 U.S. PATENT NO. 7,446,190: CLAIMS 1-3, 5, 7-9, AND 11 (CLAIMS 3, 5, 9, AND 11 ASSERTED) 1. A nucleic acid polymer encoding a chimeric T cell receptor, said chimeric T cell receptor comprising (a) a zeta chain portion comprising the intracellular domain of human CD3 ζ chain, (b) a costimulatory signaling region, and (c) a binding element that specifically interacts with a selected target, wherein the costimulatory signaling region comprises the amino acid sequence encoded by SEQ ID NO:6.
    [Show full text]
  • Calculating Intellectual Property Infringement Damages; AICPA Practice Aid Series 06-1 Daniel L
    University of Mississippi eGrove American Institute of Certified Public Accountants Guides, Handbooks and Manuals (AICPA) Historical Collection 2006 Calculating intellectual property infringement damages; AICPA practice aid series 06-1 Daniel L. L. Jackson American Institute of Certified Public Accountants. Business Valuation and Forensic & Litigation Services Section Follow this and additional works at: https://egrove.olemiss.edu/aicpa_guides Part of the Accounting Commons, and the Taxation Commons Recommended Citation Jackson, Daniel L. L. and American Institute of Certified Public Accountants. Business Valuation and Forensic & Litigation Services Section, "Calculating intellectual property infringement damages; AICPA practice aid series 06-1" (2006). Guides, Handbooks and Manuals. 26. https://egrove.olemiss.edu/aicpa_guides/26 This Article is brought to you for free and open access by the American Institute of Certified Public Accountants (AICPA) Historical Collection at eGrove. It has been accepted for inclusion in Guides, Handbooks and Manuals by an authorized administrator of eGrove. For more information, please contact [email protected]. PRACTICE AID 06-1 Business Valuation and Forensic <S Litigation Services Section Calculating Intellectual Property Infringement Notice to Readers The American Institute of Certified Public Accountants (AICPA) and its Forensic and Litigation Services Committee (formerly, the Litigation and Dispute Resolution Services Subcommittee) designed Business Valuation and Forensic & Litigation Services Practice Aid 06-1, Calculating Intellectual Property Infringement Damages, as educational and reference material for Certified Public Accountants (CPAs) and others who provide consulting services as defined in the AICPA’s Statement on Standards for Consulting Services. Practice Aid 06-1 does not establish standards, preferred practices, methods, or approaches, nor is it to be used as a substitute for professional judgment.
    [Show full text]