The Resource Favourable tax regime for intellectual property rights : clarification by a new circular

Favourable tax regime for intellectual property rights : clarification by a new circular

Label
Favourable tax regime for intellectual property rights : clarification by a new circular
Title
Favourable tax regime for intellectual property rights : clarification by a new circular
Creator
Subject
Language
eng
Summary
On 5 March 2009, the Luxembourg direct tax administration published a circular providing guidelines in relation to the intellectual property regime (IP Regime), which was introduced on 1 January 2008. Under the IP Regime, a partial tax exemption of 80% applies to net income and capital gains deriving from certain intellectual property rights acquired or created after 31 December 2007. This note considers the clarification provided by the Circular
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
http://library.link/vocab/creatorName
  • Schaffner, J
  • Manhaeve, K
  • Trouiller, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • intellectual property
  • tax incentive
  • exemption
Label
Favourable tax regime for intellectual property rights : clarification by a new circular
Instantiates
Publication
Label
Favourable tax regime for intellectual property rights : clarification by a new circular
Publication

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