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Intellectual Property Protection Competitive Positioning –Non-Tax Factors As countries seek to compete to attract foreign investment and move up the value chain attracting industries with high value added activities and valuable intangibles is becoming more and more of a focus. This is clearly evident when we look at the growing number of countries offering incentives for research and development activities as well as the exploitation of intangibles often in the form of the so-called IP Box regimes. However clearly taxation considerations and pricing issues are not the only matters of importance with regard to the management of intangibles. Most intellectual property owning corporates and individuals also want to ensure that their valuable intangible assets will be protected and that there are effective enforcement procedures and remedies against those who infringe or exploit owners’ rights without license or permission. All of these factors come into play as intellectual property owne...