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Patent Box A Patent Box is a special tax regime for Intellectual Property revenues. It is also known as IP-Box or Innovation-Box. ==Origin== The concept was first introduced in 2000 by the Irish and in 2001 by the French Tax Authorities as a reduced rate of tax on revenue from IP licensing or the transfer of qualified IP.〔ftp.zew.de/pub/zew-docs/dp/dp13070.pdf〕 In Europe IP-Box regimes Belgium, Hungary, Luxembourg, Netherlands, Spain and the United Kingdom have also introduced similar schemes.〔http://www.neocleous.com/assets/modules/neo/publications/1592/docs/Global_Tax_Weekly.pdf〕
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「Patent Box」の詳細全文を読む
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