The Resource United Kingdom : the patent box regime

United Kingdom : the patent box regime

Label
United Kingdom : the patent box regime
Title
United Kingdom : the patent box regime
Creator
Subject
Language
eng
Summary
This article presents an overview of the new UK patent box regime that comes into effect as from 1 April 2013. The impact will be that companies will be subject to a reduced rate of tax on the portion of profits derived from qualifying intellectual property. The reduced rate is 10%. This will be phased in over four years, from 2013 to 2017
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
http://library.link/vocab/creatorName
  • Gregory, A
  • Casley, A.J
  • Naish, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • patent box
  • intellectual property
  • tax rate
  • transfer pricing
Label
United Kingdom : the patent box regime
Instantiates
Publication
Label
United Kingdom : the patent box regime
Publication

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