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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: Kris (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: Kris (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: Kris (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: Kris (Kestutis) Rudzika

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New exit taxation rules in European Union

New exit taxation rules in European Union

On 28 January 2016, European Commission implemented new anti tax avoidance measures which apply to Patent Flight cases and ensure that Member States can impose tax on the value of developed products before they are moved outside of the European Union…

Author: Kris (Kestutis) Rudzika

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Author: Kris (Kestutis) Rudzika

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Author: Kris (Kestutis) Rudzika

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Author: Kris (Kestutis) Rudzika

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Author: Kris (Kestutis) Rudzika

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Detailed analysis of DEMPE functions

Detailed analysis of DEMPE functions

Under the arm’s length principle, each member of the multinational enterprise group should receive arm’s length compensation for the functions it performs. In cases involving intangibles, this includes functions related to the development, enhancement…

Author: Kris (Kestutis) Rudzika

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