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IP-Box An IP-Box is a special tax regime used by several countries to incentivise research and development by taxing patent revenues differently from other commercial revenues. ==History== In the early 1970s Ireland introduced the first scheme〔(【引用サイトリンク】title=The Patent Box )〕 in its Corporation Tax. Section 34 of the 1973 Finance Act allowed total tax relief in respect of royalties and other income from licenses patented in Ireland. It was not until 2000 that other countries started to introduce similar schemes.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「IP-Box」の詳細全文を読む
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