The Resource New patent taxation regime : patent income deduction creates opportunities for innovative companies

New patent taxation regime : patent income deduction creates opportunities for innovative companies

Label
New patent taxation regime : patent income deduction creates opportunities for innovative companies
Title
New patent taxation regime : patent income deduction creates opportunities for innovative companies
Creator
Subject
Language
eng
Summary
The Belgian government has introduced a new regime governing the patent income deduction, which is intended to attract and encourage R&D activities and the ownership of patents in Belgium by allowing companies to deduct 80% of patent income from their taxable base. This article discusses the main provisions of this regime, as well as the main transfer pricing considerations to be taken into account, and also provides a number of examples
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 14 (2007),
http://library.link/vocab/creatorName
  • Van Stappen, D
  • Delanoy, A
  • De Groote, Y
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • patent
  • R&D
  • deductions
Label
New patent taxation regime : patent income deduction creates opportunities for innovative companies
Instantiates
Publication
Label
New patent taxation regime : patent income deduction creates opportunities for innovative companies
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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