The tax argues that, if that jurisdiction were to find that an exception applies to the addition, the rate should be 45% on the basis of sampling agreements, since the independent economist`s agreement that the 55% rate is appropriate never used these samples. The court is not convinced. First, the 55% was based on product revenues (software licensing contracts) plus maintenance contracts (service). However, taxation focuses only on the 40-45% staggered rate for software contracts. This means that maintenance contracts do not generate licensing income for parents. This runs counter to its own argument that subsidiary payments are royalties, regardless of a party based on the sale of maintenance contracts (as mentioned above, maintenance contracts, although for services, include, among other things, a right to use copyrighted updates). In this regard, it should be noted that during the review, taxation did not call into question the accuracy or quantity of the 55% rate, as it would not confer a “tax advantage in reducing the tax rate” on New Jersey. 8. PROPRIETARY RIGHTS AND KONFIDENTIEN. Sentry Software, its affiliates or licensees retain all rights, titles and interests of the product, as well as all associated intellectual property and property rights.
The product and any software delivered with the third party product are protected by applicable copyright laws, trade secrets, industry and other intellectual property laws. The customer should not remove product identification, copyright, trademarks or other product indications. Sentry Software reserves all rights that are not expressly granted to the customer. “confidential information,” all proprietary or confidential information disclosed to the recipient (“recipient”) by the public (“discloser”), and includes, among other things, any information about products or services provided by a discloser, its financial codes, software codes, flow diagrams, techniques, specifications, development and marketing plans, strategies and forecasts; (ii) regarding sentry Software and its licensees, the product and any third-party software delivered with the product; and (iii) the terms of this agreement, including, but not only, product price information. Confidential information does not contain information which the recipient can prove: a) was properly in the possession of the recipient, with no obligation of confidentiality prior to the recipient`s receipt; b) is or will be made public without fault of the beneficiary; (c) is legally received by a third party by the recipient without infringing on a duty of confidentiality; (d) be developed independently of the recipient or for the recipient; or (e) by applicable law or court order. The recipient may not disclose confidential discloser information to third parties or use confidential information in violation of this Agreement. You purchased a user license for a Sentry product from BMC Software. This license is therefore subject to BMC`s software license agreement. The maintenance and support policies that apply to you are offered by BMC Software. To receive support for our products, you can either contact BMC Software`s technical support or contact our own support team directly. The Parent-Subsidiary License Agreement required the subsidiary to use the parent company`s “software licensing agreement,” which was approved in advance, when it entered into contracts with customers of the subsidiary.