Microsoft is buying with the final tab on Nokia undetermined on the India tax. Microsoft will carry no risk of liability associated with the transfer of the Nokia plant in India. I believe Microsoft was involved in getting the Nokia court to allow the transfer. You might be right that Microsoft will settle with Interdigital but I think an order from the ITC would need to clarify that the Nokia product soon owned by Microsoft would be inclusive in an exclusion order. If not, I could see Microsoft arguing that they are making changes that require due process for them.
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