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Transfer pricing documentation

Transfer pricing documentation

RoyaltyRange can assist you with your transfer pricing compliance and reporting, patent box application and valuation. Our transfer pricing documentation follows the guidance of the OECD Transfer Pricing Guidelines…

Author: Kestutis Rudzika

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Comparability of intangibles

Comparability of intangibles

Actions 8-10 of the OECD’s BEPS project emphasize the importance of comparability concerning intangibles and related royalty rates drawn from commercial databases or proprietary compilations of publicly available licence agreements…

Author: Kestutis Rudzika

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Services for patent box application

Services for patent box application

The Patent Box is a special tax regime which provides an incentive for companies to perform research and development activities in the country by reducing the rate of tax on their profits from patents and similar intellectual property…

Author: Kestutis Rudzika

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Patent box - benchmarking studies

Patent box – benchmarking studies

RoyaltyRange offers an in-depth benchmarking study service, which includes an in-depth comparison of publicly available licence agreements and royalty rates in order to determine an arm’s length royalty rate range for your specific products or services…

Author: Kestutis Rudzika

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Unlimited subscription options

Unlimited subscription options

RoyaltyRange provides a database subscription module which allows unlimited self-search with an unlimited number of downloadable agreement reports, as well as 24/7 access with greater flexibility when performing searches…

Author: Kestutis Rudzika

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Italtian patent box - benchmarking studies

Italtian patent box – benchmarking studies

The Stability Law implemented an optional Patent box regime in Italy in 2015 which allows businesses to benefit from lower effective tax rates on profits derived from qualifying intellectual property, including patents, know-how…

Author: Kestutis Rudzika

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Irish knowledge development box

Irish knowledge development box

Ireland’s Finance Act 2015 introduced the Knowledge Development Box, an Irish counterpart of an otherwise known Patent Box regime, and also the first Irish measure of its kind to fully comply with the OECD “modified nexus” approach…

Author: Kestutis Rudzika

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Italian patent box cup method and analysis

Italian patent box cup method and analysis

As of 7 April 2016, the Italian Revenue Agency has introduced Circular No. 11, bringing more detail to the Patent Box regime application, as well as the procedure for obtaining a tax ruling…

Author: Kestutis Rudzika

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Italian patent box regime

Italian patent box regime

Since 2015, tax payers residing in Italy have the option to elect for the Patent Box regime which allows exemptions from corporate income tax and local tax on income from qualifying intellectual property…

Author: Kestutis Rudzika

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United Kingdom patent box regime

United Kingdom patent box regime

Since 2013, companies in the United Kingdom are entitled to the Patent Box regime and can apply a lower Corporation Tax rate on qualifying income from patented inventions and certain other intellectual property…

Author: Kestutis Rudzika

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