Notas acerca de la viabilidad del régimen español de "patent box" a la luz de los criterios de la OCDE = Comments on the viability of the Spanish Patent Box regime in light of the OECD criteria

Resource Information

The work Notas acerca de la viabilidad del régimen español de "patent box" a la luz de los criterios de la OCDE = Comments on the viability of the Spanish Patent Box regime in light of the OECD criteria represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Notas acerca de la viabilidad del régimen español de "patent box" a la luz de los criterios de la OCDE = Comments on the viability of the Spanish Patent Box regime in light of the OECD criteria

Creator

• Casas Agudo, D

Subject

• R&D
• aggressive tax planning
• domestic tax law
• BEPS Project (OECD)
• patent box
• tax evasion
• nexus approach

Language

eng

Summary

Comments on the viability of the Spanish Patent Box regime in light of the OECD criteria - The patent box regime, as a preferential regime potentially liable to be use as a tool in aggressive tax planning practice, is sensitive to the OECD Action Plans, namely through the development of the BEPS Action 5, whose final report proposed the 'nexus approach' as a way to link R&D&I expenses to the granting of tax benefits. The fulfillment of this approach implies an existing substantive and real economic activity behind the income originating from the intangible asset, so that only the income derived from the intangible asset that comes from an underlying R&D&I activity carried out by the taxpayer may benefit from the patent box regime. In this study we analyse the legal regime of this tax benefit regulated by the Art. 23 of the Spanish Corporate Tax Law and its recent development paying special attention to whether its version currently in force is adequate to the performance criteria recommended by the OECD and the European Union

Citation source

In: Quincena fiscal. - Cizur Menor. - (2018), no. 6 ; p. 45-78

Geographic coverage

• European Union
• Europe

Language note

Spanish