The Resource The new patent box regime and corporate tax reform in the UK

The new patent box regime and corporate tax reform in the UK

Label
The new patent box regime and corporate tax reform in the UK
Title
The new patent box regime and corporate tax reform in the UK
Creator
Subject
Language
eng
Summary
From April 2013, UK companies will be able to elect into a new regime which applies a lower rate of corporation tax to profits from patents. The relief will be phased in over a five year period, culminating in an effective tax rate of 10 percent for income within the patent box. This article looks at the most important elements of the new relief, as well as the economic background. It also considers in outline how the relief compares to similar regimes in some other European jurisdictions. Finally, some key questions and planning points are identified
Citation source
In: International tax journal. - Chicago. - Vol. 38 (2012),
http://library.link/vocab/creatorName
  • Scott, T
  • Ross, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • patent box
  • tax reform
  • corporate income tax
  • intellectual property
Label
The new patent box regime and corporate tax reform in the UK
Instantiates
Publication
Label
The new patent box regime and corporate tax reform in the UK
Publication

Library Locations

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