WebA patent box is a special very low corporate tax regime used by several countries to incentivise research and development by taxing patent revenues differently from other commercial revenues. It is also known as intellectual property box regime, innovation box or IP box.Patent boxes have also been used as base erosion and profit shifting (BEPS) … WebNov 5, 2015 · 5 NOV 2015 By: On 14 October 2015, the Luxembourg Minister of Finance presented a bill to Parliament on the state budget for 2016. This bill contains several proposals affecting corporate taxpayers. One of the main proposals is the abolition of the intellectual property regime. Similar tax relief systems, known as "IP box" or "Patent …
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