In any event, there will certainly be IP royalties involved and many companies are claiming they have IP invested in LTE.

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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?

Google has finally come to realize that in the wireless world patents are needed not only to protect your own Intellectual Property (IP) and to charge royalties to other companies that want to make use of the technology, but more importantly, patents are for bartering with other companies.

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