Special Report on
Tax “Patent Box”
Tax “Patent Box” - Trends
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In recent times many companies have been forced to focus their energies almost exclusively on their immediate concerns aroused by the economic crisis: drop in revenue, cash and credit shortages, excess capacity, etc. However, as the end of the crisis seems to be drawing closer companies need to plan realistically for their future. In this context optimising their investment in R&D and other intangibles will rank high in their agendas. The Basque Country (an autonomous region of northern Spain) can offer many opportunities to companies developing and owning intangibles: qualified personnel, a well established entrepreneurial ...
The UK Emergency Budget 2010 was released on Tuesday 22 June 2010. Hidden away in Table 2.4 on Page 55 of the full Budget document is the previous administration's proposal to introduce a “Patent Box”, which is one of the “measures announced by the previous Government at the March 2010 Budget or earlier that have not yet come into effect, and which the Government confirms will be implemented and legislated for”. Other measures aimed at IP are included. What is the “Patent Box”? A “Patent Box” scheme ring-fences income derived from patents and gives it a favourable tax ... Read More
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