Suchergebnisse für: `patent-boxes` (3 gefunden)

1. 14. März 2017

   Plans to restrict the deduction of royalty expenses to comba ...

   On 25 January 2017 the federal government approved a draft of the Act to Combat Harmful Tax Practices in connection with the Licensing of Rights. The intention is to prevent multinational businesses from transferring their royalty income to countries, which offer such income preferential treatment. Such preferential tax regimes (so-called Licence Boxes, Patent Boxes or IP-Boxes) are considered not to meet the demands of the OECD and G20 BEPS Project. A new provision is to be introduced to the Income Tax Act (ITA) for this purpose; the new provision should be applied to expenses arising after 31 December 2017.

   Kategorien: PwC Reports

   Schlagwörter: royalties, licence box, IP-Boxes, Patent ...
2. 08. Juni 2017

   Bundesrat approves legislation introducing restrictions on t ...

   In its sitting on 2 June 2017 the Bundesrat (the Upper House) approved the Act to Combat Harmful Tax Practices in connection with the Licensing of Rights.

   Kategorien: Legislation

   Schlagwörter: International Tax, Royalty expenses, Pat ...
3. 08. Februar 2022

   German Federal Ministry of Finance (MoF) published two circu ...

   On January 27, 2022, the German Federal Ministry of Finance (MoF) published two circulars in relation to the royalty limitation rules.

   Kategorien: Official Pronouncements

   Schlagwörter: royalties, Patent Boxes, royalty limitat ...