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
Resource Information
The item New patent taxation regime : patent income deduction creates opportunities for innovative companies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item New patent taxation regime : patent income deduction creates opportunities for innovative companies represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- New patent taxation regime : patent income deduction creates opportunities for innovative companies
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/New-patent-taxation-regime--patent-income/Hoyo309R7bw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/New-patent-taxation-regime--patent-income/Hoyo309R7bw/">New patent taxation regime : patent income deduction creates opportunities for innovative companies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/New-patent-taxation-regime--patent-income/Hoyo309R7bw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/New-patent-taxation-regime--patent-income/Hoyo309R7bw/">New patent taxation regime : patent income deduction creates opportunities for innovative companies</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
