patent box
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patent box
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- (Un)intended effects of preferential tax regimes : the case of European patent boxes
- A new box
- A roadmap for a tax on base-eroding payments
- Aggressive tax planning : an analysis from an EU perspective
- Amendments and developments involving Netherlands tax incentives promoting R&D activities
- An assessment of the draft rule limiting the deduction of royalties
- Analysis of transfer pricing amendments in Spain's corporate income tax law
- Annual review : United Kingdom
- Annual review : United Kingdom
- Assessing U.S. global tax competitiveness after tax reform
- Assessment methods for intangible assets : unwrapping the Italian patent box to better grasp what is inside and how much it is worth
- BEPS Action 1 : digital economy - EU law implications
- BEPS and the U.K.'s Finance (No. 2) Bill
- BEPS dwingt "octrooiboxen" tot aanpassing
- Base Erosion and Profit Shifting (BEPS) final Action Plan : a collection of in-depth analysis and insight
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Begrenzung der Abzugsfähigkeit von Lizenzaufwendungen : Zusammenfassung und Problemanzeigen zum Regierungsentwurf vom 25.1.2017
- Belastingplan 2017 : internationale aspecten
- Belgian innovation income deduction : recent ruling practice experiences and update on documentation requirements
- Belgisch regime van de aftrek voor octrooi-inkomsten : vergelijking met andere Europese 'IP box'-regimes en toetsing aan Europese regels inzake schadelijke belastingconcurrentie en staatssteun
- Belgische innovatieaftrek : een kritische beoordeling vanauit het perspectief van het intellectueel eigendomsrecht
- Belgium : new IP tax regime opens opportunities for R & D
- Belgium's new innovation income deduction regime
- Besitzen Patentboxregime eine Zukunft? Eine beihilferechtliche Untersuchung
- Besluit bedrijfsfusie van 12 augustus 2015
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Blickpunkt International : Neuerungen im Schweizer Abkommensnetz ; ESTV-Praxis zum Schweizer Meldeverfahren bei Dividendenausschüttungen ; Unternehmenssteuerreform III ; Entwicklungen auf Ebene der EU/EWR und ihren Mitgliedstaaten ; Blickpunkt Frankreich
- Boxing clever
- Centralized intellectual property business models - tax implications of EU patent box regimes
- Changes to the Cyprus "intellectual property box"
- Compatibility of IP box regimes with EU state aid rules and Code of Conduct
- Compliance of the U.S. and Swiss tax reforms with WTO rules
- Concierto económico y BEPS
- Congrès 2020
- Consultatiedocument Innovatiebox biedt nog ruimte voor verbetering
- Corporate income tax reform efforts in Portugal
- Corporate tax reform III in light of BEPS
- Cross-country evidence on the preliminary effects of patent box regimes on patent activity and ownership
- Current UK corporate tax system and the impact on businesses
- Cyprus intellectual property rights box
- Das OECD-Forum gegen schädlichen Steuerwettbewerb : Strukturen, aktuelle Themen und Reformbedarf
- Das neue und vollständig revidierte Steuerrecht im Fürstentum Liechtenstein und die Auswirkungen auf internationale Strukturen
- De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?
- De octrooibox nader beschouwd
- De toekomst van IP-regimes in Nederland en Europa
- Decline of controlled foreign company rules and rise of intellectual property boxes : how the European Court of Justice affects tax competition and economic distortions in Europe
- Die Auswirkungen der Schweizer Steuerreform im Bereich der Verrechnungspreise
- Die EU-Gruppe Verhaltenskodex (Unternehmensbesteuerung) : Überblick über aktuelle Arbeiten gegen schädlichen Steuerwettbewerb in der Europäischen Union
- Die UK-Patentbox : ein Steuermodell zur Betrachtung im Rahmen der Unternehmenssteuerreform III
- Die Umsetzung der BEPS-Maßnahmen in Italien
- Die Umsetzung von BEPS in Ungarn : praktische Fragen u. a. zum CbC Reporting und zur Zinsschrankenregelung ab 2019
- Die Unternehmenssteuerreform in der Schweiz - eine erste Würdigung des bundesrätlichen Gesetzesentwurfs
- Die deutsch-niederländische Absprache zur Intensivierung des spontanen Informationsaustausches : ein Vorgriff auf die zukünftige EU-Amtshilferichtlinie?
- Die niederländische Innovationsbox : Neuregelung entspricht den BEPS-Vorgaben
- Digitalisierung und Steuern : wie sollen Unternehmen und der Steuergesetzgeber (re)agieren?
- Diritto tributario telematico : nuovi confini
- Do patent boxes violate the WTO's subsidy agreement? [part 3]
- Does a more transparent international tax environment provide the same outcome as transfer pricing would but in a less arbitrary way?
- Ducks in a row
- Dutch government issues consultation on proposed amendments to Dutch innovation box regime
- Dutch innovation box decree confirms transfer pricing analogy
- EU law and the building of global supranational tax law : EU BEPS and State aid
- EU unveils action plan to overhaul corporate tax law, transfer pricing rules to ensure profits taxed where earned
- Een aantal specifieke winstbepalingen in het CCTB-voorstel nader bezien
- Efforts to reform U.S. international corporate tax system
- El Impuesto sobre Sociedades en 2013 (III) : incentivos fiscales
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- Encouraging research and development (and innovation) in the Spanish tax system
- Enhancing the Portuguese corporate tax regime
- Evaluation of the innovation box
- Examining the major corporate tax reforms proposed by Switzerland's federal council
- First filing of 2018 Knowledge Development Box Claims
- French tax developments - when the going gets tough, will the tough get going?
- Fueling innovation - global transitions in patent box regimes
- Further evolution
- Germany : new law to close patent box loopholes
- Germany acts to curb tax effects of patent box regimes
- Germany's new royalties barrier rule : preventing tax evasion by limiting deductibility in specified cases
- Gesellschaften mit Schweizer Betriebsstätten am Beispiel von Liechtenstein - Problemstellung und Planungsmöglichkeiten
- Global Research & Development Incentives Group : February 2016
- Governmental incentive programs in a post-BEPS and limited State aid world
- Harmful tax incentives critically curtailed : BEPS Action 5 in action
- Het regeerakkoord en het vestigingsklimaat
- Host Country income tax rules relating to intangible property
- How effective is the UK Patent Box?
- How patent boxes became the new normal
- How the Italian patent box regime works
- IP : and indecent proposal?
- IP Box Regime im Europäischen Steuerrecht
- IP Box regimes and multinational enterprises : does nexus pay off?
- IP boxes from a European, Liechtenstein and Swiss perspective
- IP boxes in light of the BEPS project and EU law - part I
- IP boxes in light of the BEPS project and EU law - part II
- Il transfer pricing : analisi, casi e questioni
- In Belgien ersetzt die Innovationsbox die bisherige Patentbox : der neue Steuerabzug für Innovationseinkünfte bei Investitionen
- In with the new
- India's new patent box regime
- Innovatiebox 2.0
- Innovatiebox : artikel 12b Wet Vpb
- Innovatiebox en RDA
- Innovating tax
- Innovation and taxation in the EU : where are we? Conceptual approach
- Innovation boxes : BEPS and beyond
- Intellectual property box regimes : effective tax rates and tax policy considerations
- Intellectual property law and taxation
- International taxation of banking
- Introducing an IP license box in Switzerland : quantifying the effects
- Ireland - an attractive location in a post-BEPS world
- Ireland [tax round-up 2015]
- Ireland's new knowledge development box
- Ireland's place in a changing international tax landscape
- Is it time for the United States to consider the patent box?
- Is the U.K. being innovative enough in its approach to innovation taxes?
- Italian corporate income tax for foreign investors
- Italian patent box regime : reduced taxation for IP assets
- Italian patent box regime : thinking outside the box or just more harmful tax competition?
- Italy : new patent box regime
- Italy [tax round-up 2015]
- Italy introduces a "patent box" regime
- Italy provides incentives for foreign workers, encourages business transactions
- Italy's new patent box regime
- Juridische fusie, (juridische) afsplitsing en zuivere splitsing: nieuwe beleidsbesluiten (deel 2)
- Knowledge development box : Revenue guidance issued
- Knowledge development box: best in class?
- La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea
- La refonte de la fiscalité internationale des entreprises : analyse des possibles incidences pour la Suisse au regard de questions choisies
- Learn to box
- Limits on royalty payments : how Germany plans to fight IP boxes
- Litigating EU tax law in international, national and non-EU national courts
- Lizenzbox als alternatives Steuermodell zur gemischten Geselllschaft : Besteuerung von Lizenzerträgen unter Berücksichtigung internationaler und europarechtlicher Bestimmungen
- Lizenzbox-Modell in Liechtenstein und der Schweiz
- Los informes motivados vinculantes como instrumento para la interpretación y aplicación de los incentivos fiscales a la innovación
- Luxembourg's proposal for a new IP tax regime
- Measuring and interpreting countries' tax attractiveness for investments in digital business models
- Monitoring Swiss tax reform
- Netherlands Budget 2017
- Neue Impulse für das Steuerrecht im Rahmen der EU-Gesetzgebung : das Arbeitsprogramm der slowakischen EU-Ratspräsidentschaft für das zweite Halbjahr 2016
- New and fairer tax rules to attract multinational investment in Italy
- New framework
- New intellectual property regime embraces FinTech : use of the new innovation income deduction regime in the financial services industry
- New transfer pricing documentation requirements in Italy : the renewed interplay between domestic regulations and international sources
- Niederländische Innovationsbox und britische Patent-Box als Instrumente steuerlicher Förderung von Forschung und Entwicklung : Vorlage für Deutschland?
- No tax culture : una politica fiscale per lo sviluppo del paese
- 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
- Nuevo régimen fiscal de las operaciones vinculadas : valoración, documentación y supuestos prácticos
- OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
- Opening Pandora's box : 10 international effects of Portugal's corporate tax reform
- Over rente en royalty's : de BEPS-acties 4 en 5
- Patent box e gestione dei beni immateriali
- Patent boxes : the rise, the change or the fall?
- Patent boxes and related R&D benefits or issues
- Patent boxes and the location and amount of income from intangibles
- Patent boxes design, patents location and local R&D
- Patent reborn
- Patent-, Lizenz- und IP-Boxen - Übersicht und aktuelle Entwicklungen = Patent, license and IP boxes - overview and current developments
- Patent/IP boxes : their status under EU law
- Policy forum: Patent box regimes - a vehicle for innovation and sustainable economic growth
- Proposal to introduce a US patent box regime
- Quebec proposes North America's first IP box
- Questions raised on the new UK patent box
- Reading the tea leaves : deciphering the Brisbane G-20 communiqué
- Recent developments on the German license barrier
- Renewed patent box regime in Spain : interaction with transfer pricing
- Reputational risk : a new dynamic in transfer pricing compliance
- Research and development tax reliefs
- Research and development tax reliefs
- Research and development tax reliefs
- Riesgos de cumplimiento tributario por parte de empresas que operan en la economía digital
- Schweizer Lizenzbox - eine echte Alternative?
- Seminar A: "Patentboxen"
- Serbia introduces new tax incentives to boost the knowledge-based economy
- Serbia introduces tax incentives for a knowledge-based economy
- Should Sweden adopt a patent box regime? [part 1]
- Singapurs Budget 2017 : erste IP-Box in Asien außerhalb Indiens und Verlängerung einiger steuerlicher Vergünstigungen
- Smartphones, research and development and corporation tax : current treatment and future possibilities
- Spanish tax measures for internationalisation of entrepreneurs
- Spot the difference
- State aid and tax law
- State aid law and business taxation
- Status quo und Zukunft der Lizenzschranke : was folgt noch aus Aktionspunkt 5 des BEPS-Projekts?
- Steuerliche Förderung von Forschung und Entwicklung : Schweizer Lizenzbox im Kontext der internationalen Entwicklungen
- Steuerplanung durch IP-Box-Regime in Europa : Förderungsmöglichkeiten für Forschung und Entwicklung in ausgewählten Staaten
- Steuerreform in Belgien - Auswirkungen auf Unternehmen = Tax reform in Belgium - impact on business
- Study on structures of aggressive tax planning and indicators : final report
- Sun Pharma's IPR issue : a narrow escape!
- Swiss corporate tax reform - considerations for multinationals
- Swiss tax reform update
- Switzerland's cantonal 'license box' regime
- Switzerland's innovation policy from a tax perspective
- TWTA, TW
- Tagungsbericht zum IFA-Kongress 2015 in Basel
- Tax compliance risks by companies operating in the digital economy
- Tax incentives for the creative industries
- Tax incentives on research and development (R&D)
- Tax measures included in Law 14/2013
- Taxation in a global digital economy
- Taxation of intellectual property
- The (in)compatibility of IP box regimes with EU law, the Code of Conduct and the BEPS initiatives
- The Basque patent box regime
- The FDII regime - OECD headache or opportunity?
- The IP box regime : a study from an international and European perspective
- The Innovation Promotion Act of 2015 : not the new Ireland
- The Italian patent box regime and the foreign tax credit
- The Luxembourg effect : patent boxes and the limits of international cooperation
- The Netherlands : holding companies
- The Netherlands as an innovation hub : an appraisal of the innovation box regime
- The OECD BEPS project : a status update
- The OECD's Modified Nexus Approach for patent boxes - is BEPS leading towards coherence or distortion in taxing income from intellectual property?
- The OECD's approach to IP-boxes as a norm : hard, soft or half-baked?
- The Tax Cuts and Jobs Act : Canada-U.S. comparative for multinational enterprises
- The U.K. patent box gap : companies are missing out
- The UK patent box regime
- The dangers posed by the OECD's approach to preferential tax regimes [part 2]
- The design of 'box regimes' in the U.S. and beyond
- The effect of anti-avoidance provisions regarding the promotion of innovation : considerations from a tax policy perspective
- The future of UK interest deductibility and the patent box regime
- The impact of tax planning on forward-looking effective tax rates
- The implementation of anti-BEPS rules in the EU : a comprehensive study
- The implementation of the controlled foreign company rules in the EU anti-tax avoidance directive in Finland, Luxembourg and the Netherlands : the effects on the holding company structures of Finnish groups
- The new Italian patent box : first evaluation and compatibility issues with the OECD indications
- The new Italian patent box regime
- The new patent box regime and corporate tax reform in the UK
- The nexus approach and its compatibility with EU law
- The patent box - all wrapped up?
- The patently obvious lure of patent boxes
- The post-BEPS advantages of the Netherlands
- The professional's guide to the R&D tax credit, KDB and related reliefs
- The secrets to the success of the Dutch innovation box
- The technical aspects of the UK patent box rules
- The winds of change
- Thoughts on Italy's new patent box regime
- Three emblematic measures in Portuguese business taxation : a preliminary quantitative appraisal
- Time to find a patent attorney?
- Time to revisit the U.K. patent box?
- Tolley's tax planning for owner-managed businesses
- Touchy intangibles
- Transfer pricing : the key to the patent box
- Très bon : France's appealing new intellectual property tax regime
- U.S. patent box : will it be a box of chocolates or Pandora's box for taxpayers?
- UK patent box: a boost to R&D?
- United Kingdom : BEPS and the Finance (No. 2) Bill
- United Kingdom : the patent box regime
- Unlocking the Patent Box
- Unternehmenssteuerreform III im Wechselspiel mit Base Erosion and Profit Shifting (BEPS) und unilateralen, spezifischen Missbrauchsbestimmungen (SAAR)
- V Encuentro de Derecho Financiero y Tributario : El futuro del Impuesto sobre Sociedades
- What is substantial economic activity for tax purposes in the context of the European Union and the OECD initiatives against harmful tax competition?
- Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019 = Important amendments to Slovak tax law in 2018 and 2019
- Wijzigingen in de voorkoming van dubbele belasting per 2012
- Will nexus based patent boxes be internationally safe? Open questions on the broader impact of the modified nexus approach
- Änderungen der Verrechnungspreisvorschriften und die IP-Box in Polen : Förderung von Forschungs- und Entwicklungstätigkeit sowie neue Dokumentationsanforderungen
- Änderungen im Steuerrecht des Fürstentums Liechtenstein : aktuelle EU- und OECD-Initiativen erhöhen die Komplexität des Steuergesetzes
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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/resource/PBjwP3ycXj4/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/PBjwP3ycXj4/">patent box</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
