TI & OUTSOURCING
Legal aspects related to information technology are becoming increasingly complex due to new functionalities and services made possible by technological developments, as well as new regulations that apply to them.
Information technologies have enabled companies to transform their business models and practices in terms of processing personal data with increasingly innovative technologies, which places the issue of data protection at the center of companies' concerns.
Our interdisciplinary teams combine the highest level of qualifications to provide all legal support regarding advice or monitoring and legal assistance in the following segments:
- analysing, drafting, reviewing and negotiating outsourcing contracts
- software licence agreements
- data protection complaints, notifications and audits
- online privacy policies
- intellectual property
- copyright
- image rights
- trade secrets
- trade marks and patents
- industrial designs
- unfair competition
- monitoring registration applications
- commercialisation and licensing of rights
- management and exploitation of intellectual and industrial property rights
- franchising contracts
- transfer of copyright
- Advice on the enforcement and defence of intellectual property rights in cases of infringement
- Dispute resolution, in a preventive manner, in negotiations or in court, as well as resolution through arbitration
MAIN AREAS OF INTERVENTION
- Business Privacy Protection
- Intellectual Privacy Protection
- Business Image Protection
Industrial property and goodwill reviewed in IRC
The tax amortization of the cost of acquiring industrial property elements (registration of brands, acquisition of permits, definition of production processes, models or others), and of goodwill had already been foreseen since 2014. However, the amortization period was reduced by 20 for 15 years. This only applies to new processes. Current ones should not change their tax practice.
This is what the 2024 OE says:
The cost of acquiring the following intangible assets when recognized autonomously, in accordance with accounting standards, in the individual accounts of the taxpayer, is accepted as tax expense:
a) in equal parts, during the first 20 tax periods after initial recognition, the elements of industrial property such as brands, licenses, production processes, models or other assimilated rights, acquired for consideration and which do not have a limited temporal validity ;
b) in equal shares, during the first 15 tax periods after initial recognition, the goodwill acquired in a business combination
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Registo 11/15