Special low corporate tax regime on intangible assets
A 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.[1] 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) tools, to avoid corporate taxes.
^Guenther, Gary (1 May 2017). "Patent Boxes: A Primer" (PDF). Congressional Research Service.
A patentbox is a special very low corporate tax regime used by several countries to incentivise research and development by taxing patent revenues differently...
Therefore, countries that tax royalties at low effective tax rates (i.e., patentbox regime applies) are attractive for companies. The tax burden of employees...
"EU’s Code of Conduct Group finds UK’s PatentBox harmful" 25 Oct 2013 "DLA Piper: "EC CHALLENGES THE UK PATENTBOX" Oct 2013" (PDF). Archived from the original...
against charging out of cross-border group IP (i.e. the U.K. patentbox, or the Irish knowledge box); or Beneficial treatment of interest income (from § Debt-based...
Patent prosecution describes the interaction between applicants and their representatives, and a patent office with regard to a patent, or an application...
2013). "Father of the Black Box". Aviation History. Retrieved January 31, 2022. "Cockpit Sound Recorder". Google Patents. Google Inc. Archived from the...
encompasses the following main tax reliefs: Research & Development Tax Credit PatentBox Research and Development Capital Allowances Research and Development Expenditure...
What is Corrugated?, Fibre Box Association, 2019, archived from the original on 2 June 2020, retrieved 4 July 2019 US patent 122,023, Albert L. Jones,...
vibrate and rattle against the box. The instrument is a modern version of the jawbone. The vibraslap was the first patent granted to the instrument manufacturing...
Detroit, Michigan. The brothers patent was filed July 21, 1966, US-3432951-A, and approved on March 18, 1969. This patent for "a compartmented container...
Patents is a search engine from Google that indexes patents and patent applications. Google Patents indexes more than 87 million patents and patent applications...
A patent medicine (sometimes called a proprietary medicine) is a non-prescription medicine or medicinal preparation that is typically protected and advertised...
near Munich for many years. U.S. patent 7,031,081 and a Canadian patent 2,468,702 to Robert D. Petroff for matte-box quick-assembly system that is fully...
the first two digits of a patent number as a shorthand for a given patent number. For example, the 5.9 (5,984,285) patent was granted in 1999, but did...
folded-up box. The box was invented in 1888 by John M. Griest, a Singer employee who was awarded a US patent for the design. John M. Griest filed for patent on...
the "Brown Box" due to the wood-grain stickers on the casing. With the system now largely complete, as the team began filing for patents they were unsure...
relating to patents. A Patent Act is a country's legislation that controls the use of patents, such as the Patentgesetz in Germany. Patent Act Statute...
claim, maintaining that they owned the rights to the police box image. In 2002, the Patent Office ruled in favour of the BBC, arguing that there was no...
The first to use cardboard boxes as cereal cartons was the Kellogg Company. Corrugated (also called pleated) paper was patented in England in 1856, and used...
telephone, creating Bell's patent. That first patent by Bell was the master patent of the telephone, from which other patents for electric telephone devices...
A box girder or tubular girder (or box beam) is a girder that forms an enclosed tube with multiple walls, as opposed to an I- or H-beam. Originally constructed...
chest (Serial No. 212,573). The patent (#2,663,157) was issued December 22, 1953. In 1952, the portable Esky Auto Box was released in Australia by the...
from the original on 2000-03-01. "DiaSorin: "Via da Dublino grazie al patentbox. Ma ora maggiori certezze"". 16 April 2018. Retrieved 17 April 2018. "Our...
Britain. Patent Office (1879). Subject-matter Index of Specifications of Patents. H.M. Stationery Office. p. 1-PA93. Retrieved 2024-02-29. USA Patent Office...
inserted into the mouth) had previously been patented as an artificial larynx. Stevie Wonder gave the talk box its first national television prominence,...
IP-based BEPS tools (e.g. the Irish CAIA tool, the Double Irish tool, the UK Patentbox tool) that could deliver an "effective tax rate" closer to zero on profits...
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