Patents

The colour red, the letter ‘G’ and the famous LV – Battle of the Brands

“The shiny red colour of the soles has no function other than to identify to the public that they are mine. I selected the colour because it is engaging, flirtatious, memorable and the colour of passion”. Christian Louboutin

Any woman with an incurable obsession with shoes will make it her mission in life to have at least one pair of Christian Louboutins, a.k.a ‘Loubous’, in her shoe closet.  Is it because they are comfortable? Definitely not. In Mr Louboutin’s words “I hate the whole concept of comfort … I’ll do shoes for the lady who lunches…” meaning that there is no way a woman can flaunt her loubous while shaking it on the dance floor unless she is prepared to suffer … alot.  Is it because of the design? Again, no.  Mr Louboutin’s popular court shoes are simply just that … court shoes. Is it because they are affordable? Not quite. The cheapest pair of Loubous will set you back around Eur400. The reason why a pair of loubous is an absolute ‘must-have’ for shoe lovers is because of his trademark – the red sole.


Malta’s Tax Exemption on Royalties Derived from Patents

Consistent with the Maltese legislator’s ongoing drive to bolster the island’s profile as an intellectual property holding jurisdiction and to motivate further investment in research and development by enterprises whilst encouraging and supporting the exploitation of intellectual property, Malta’s income tax legislation provides for an outright exemption on royalty income derived from eligible patents, in respect of qualifying inventions.


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