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Corporate Taxes › European Union › Patents

Orrick, Herrington & Sutcliffe LLP

Patent Box – Ultimi Aggiornamenti Dall’Agenzia Delle Entrate

Orrick, Herrington & Sutcliffe LLP on

As known the cd. "Patent Box" allows companies carrying out activities Research & Development to opt, as from the tax in 2015, for a taxation regime facilitated the income generated from the direct exploitation or indirect...more

McDermott Will & Emery

Countdown to The Introduction of The New Patent Box Regime

McDermott Will & Emery on

From 1 April 2013, UK companies will be able to elect into a new regime that applies a lower rate of corporation tax to profits from qualifying intellectual property (IP) rights. The relief will be phased in, culminating on...more

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