In the predominant case, the composer transfers the copyright to a publishing house as part of a “publishing agreement” that makes the publisher the sole owner of the composition. The task of the publishing house is to promote music by extending written music to recordings of vocal, instrumental and orchestral arrangements and by managing the collection of royalties (which, as will be seen shortly, will be made by specialized companies). The publishing house also licenses Subpublishers in the country and other countries to promote music in the same way and to manage royalty collection. Like patent licensing taxes, trademark licensing fees can be assessed and distributed in different ways and are expressed as a percentage of sales volume or revenue or as a fixed fee per unit sold. When negotiating tariffs, companies evaluate a brand in assessing the additional profit they make on higher sales and higher prices (sometimes referred to as “royalty exemptions”). To be a franchise, the agreement must be a combination of elements: an example of Canada`s northern territories is the Federal Frontier Lands Petroleum Royalty Regulations. The licence rate starts at 1% of gross revenues for the first 18 months of commercial production and increases by 1% every 18 months to a maximum of 5% until the initial costs are re-disclosed; on that date, the licence rate is set at 5% of gross sales or 30% of net revenues. In this way, risks and benefits are shared between the Government of Canada (as the owner of raw materials) and the oil producer. This attractive royalty rate is intended to encourage oil and gas exploration in Canada`s remote border areas, where costs and risks are higher than those at other sites.
 The U.S. Internal Revenue Service has developed definitions of what is considered intellectual property and oversees the regulation of intellectual property royalty payments. Among the intangible assets considered intellectual property, this licensing agreement is concluded on [Agreement.CreatedDate] between the following parties: one of the three points mentioned above cannot be considered a trademark contract (and its laws and conventions) for the review of the franchise agreement.