Annex to Chapter VI. Examples to Illustrate the Guidance on Intangibles

Premiere is the parent company of an MNE group. Company S is a wholly owned subsidiary of Premiere and a member of the Premiere group. Premiere funds R&ampD and performs ongoing R&ampD functions in support of its business operations. When its R&ampD functions result in patentable inventions, it is the practice of the Premiere group that all rights in such inventions be assigned to Company S in order to centralise and simplify global patent administration. All patent registrations are held and maintained in the name of Company S.