Sites that use CAPTCHAs typically tolerate a certain failure rate for humans, but may lock out access from an IP if the failed attempts exceed a threshold.

FORBES: Artificial Intelligence Will Defeat CAPTCHA -- How Will We Prove We're Human Then?

Royalties and the IP portion of the profits from selling products or providing services can qualify for the low tax rate.

FORBES: What is a ��Patent Box�� regime?