TAILIEUCHUNG - Report to Congress January 2012: International Patent Protections For Small Businesses

While abroad and self-employed you are generally subject to self-employment tax. This tax includes Social Security and Medicare. The tax is on all net earnings of $400 or more. The tax is on all earnings, even those exempt under Foreign Earned Income. One important fact to remember about Social Security and all other taxes is that the onus is on you. Therefore, keep exceptionally accurate and detailed records of all your earnings and taxes paid. You should maintain a lifelong earning record of all employer reported earnings. It is critical that. | Report to Congress January 2012 International Patent Protections For Small Businesses prepared by The United States Patent and Trademark Office in consultation with The United States Small Business Administration uspto. GOV --- The United States Patent and Trademark Office an agency of the Department of Commerce INTERNATIONAL PATENT PROTECTIONS FOR SMALL BUSINESSES UNITED STATES PATENT AND TRADEMARK OFFICE David J. Kappos Under Secretary of Commerce for Intellectual Property and Director of the United States Patent and Trademark Office Teresa Stanek Rea Deputy Under Secretary of Commerce for Intellectual Property and Deputy Director of the United States Patent and Trademark Office Inquiries concerning this report should be directed to Stuart Graham at 571 272-9300 or The United States Patent and Trademark Office and the Small Business Administration thank the hearing participants and members of the public who submitted comments and for the contribution of their expertise and time to this study. The Office and the SBA also thank the University of Southern California Gould School of Law for hosting a hearing in Los Angeles California. i INTERNATIONAL PATENT PROTECTIONS FOR SMALL BUSINESSES UNITED STATES PATENT AND TRADEMARK OFFICE CONTENTS Section Title Page EXECUTIVE SUMMARY__1 I. INTRODUCTION__4 II. BACKGROUND_5 A. Methodology__5 B. Responsiveness__6 III. DISCUSSION_6 A. Findings__6 1. Patenting in . small businesses is relatively uncommon and concentrated in high .

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