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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…

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…

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…

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…

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…

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The new feature of the RoyaltyRange database is a fast and convenient way to receive relevant royalty rate data within the same or next day of your request. Get a full set of premium quality royalty rate reports today with the unlimited One Search service…

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…

On 5 October 2015 the OECD has issued final reports on 15 focus areas in its two-year long project addressing base erosion and profit shifting (BEPS). These reviews contain and consolidate measures for a comprehensive, coherent and coordinated reform of the..