翻訳と辞書
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・ Tax investigation
・ Tax Journal
・ Tax Justice Network
・ Tax ladder
・ Tax law
・ Tax law (Bulgaria)
・ Tax Law Rewrite Project
・ Tax levies
・ Tax lien
・ Tax Minister of Denmark
・ Tax noncompliance
・ Tax on cash withdrawal
・ Tax on childlessness
・ Tax on trees
・ Tax Parity for Health Plan Beneficiaries Act
Tax patent
・ Tax per head
・ Tax policy
・ Tax policy and economic inequality in the United States
・ Tax Policy Center
・ Tax preparation
・ Tax profit
・ Tax protester
・ Tax protester 861 argument
・ Tax protester administrative arguments
・ Tax protester arguments
・ Tax protester conspiracy arguments
・ Tax protester constitutional arguments
・ Tax protester history in the United States
・ Tax protester Sixteenth Amendment arguments


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Tax patent : ウィキペディア英語版
Tax patent

A tax patent is a patent that discloses and claims a system or method for reducing or deferring taxes. Tax patents have been granted predominantly in the United States but can be granted in other countries as well.〔(Australian patent AU0766112B2: Life insurance method, system and product )〕 They are considered to be a form of business method patent. They are also called "tax planning patents", "tax strategy patents",〔(Tax Strategy Patents, Patently O blog, November 13, 2007 )〕 and "tax shelter patents".〔(Summary of Levin-Coleman-Obama Stop Tax Haven Abuse Act, U.S. Senator Carl Levin press release, February 17, 2007. )〕 In September 2011, President Barack Obama signed legislation passed by the U.S. Congress that effectively prohibits the granting of tax patents in general.
==Jurisdictions==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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