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A patent box is a special very low corporate tax regime used by several countries to incentivise research and development by taxing patent revenues differently from other commercial revenues. It is also known as intellectual property box regime, innovation box or IP box. Patent boxes have also been used as base erosion and profit shifting (BEPS) tools, to avoid corporate taxes.

Attributes	Values
rdf:type	Thing
rdfs:label	Lizenzbox (de) Patent Box (es) Patent Box (fr) Patent box (en)
rdfs:comment	Mit Lizenzbox (auch Patentbox oder IP-Box für intellectual property box, gelegentlich IP-Box-Regime (IBR) und seit 2015 auch Knowledge Development Box (KDB)) wird im Steuerrecht – speziell im Unternehmenssteuerrecht – die Möglichkeit bezeichnet, Erträge aus Immaterialgüterrechten gesondert auszuweisen und niedriger zu besteuern als andere Erträge. Die Lizenzbox wird einerseits als Instrument im internationalen Steuerwettbewerb und andererseits als Instrument zur Förderung von Forschung und Entwicklung gesehen. (de) El Patent Box es un incentivo fiscal que permite reducir los impuestos sobre rentas procedentes de la cesión de determinados activos intangibles creados por la empresa. También se conoce como “IP-Box”, “Innovation Box” (es) Les patent boxes (littéralement « boîtes à brevets »), parfois appelées Intellectual Property Box, sont un régime de taxation de la propriété intellectuelle appliqué dans certains pays pour localiser leurs brevets, recherches, marques, etc., dans un pays donné. (fr) A patent box is a special very low corporate tax regime used by several countries to incentivise research and development by taxing patent revenues differently from other commercial revenues. It is also known as intellectual property box regime, innovation box or IP box. Patent boxes have also been used as base erosion and profit shifting (BEPS) tools, to avoid corporate taxes. (en)
rdfs:seeAlso	Corporation tax The Republic of Ireland
dct:subject	Corporate taxation Corporate taxation in the United Kingdom
Wikipage page ID	38108305 (xsd:integer)
Wikipage revision ID	1104200947 (xsd:integer)
Link from a Wikipage to another Wikipage	PricewaterhouseCoopers Royalties Enterprise Investment Scheme Base erosion and profit shifting Deloitte Patents Intellectual property Post-2008 Irish banking crisis Corporation tax in the Republic of Ireland Research and Development Expenditure Credit G20 GlaxoSmithKline Naked Capitalism Copyright Corporation Tax Act 2010 Creative Sector Tax Relief Lionel Jospin Trademark Marketing UK Research and Development Tax Credit Corporate taxation Dyson (company) Economy of the United Kingdom European Patent Office Base erosion and profit shifting (OECD project) Nicholas Shaxson Profit (accounting) ARM Holdings HMRC HM Treasury Research and Development Capital Allowances Corporate taxation in the United Kingdom KPMG Syngenta Economic and Financial Affairs Council Finance Act Finance Act 2012 IMF Intellectual Property OECD Forum for the Future Seed Enterprise Investment Scheme European Financial Stability Facility Tax law Transfer pricing R&D UK Intellectual Property Office UK corporation tax State Aid Free Trade Agreement Ernst and Young dbr:Code_of_Conduct_Group dbr:Committee_on_Fiscal_Affairs dbr:Forum_for_Harmful_Tax_Practices dbr:FHTP dbr:Forum_on_Harmful_Tax_Practices dbr:Modified_nexus_approach dbr:Nexus_approach dbr:Nexus_based_approach
Link from a Wikipage to an external page	http://www.epo.org http://www.nakedcapitalism.com/2014/10/david-quentin-nicholas-shaxson-patent-box-proof-uk-rogue-state-corporate-tax.html http://www.ipo.gov.uk http://www.hmrc.gov.uk/manuals/cirdmanual/CIRD200000.htm http://www.hmrc.gov.uk
sameAs	Patent box Patent box Patent box Patent box Patent box Patent box
dbp:wikiPageUsesTemplate	dbt:Also dbt:Cn dbt:Reflist dbt:Short_description dbt:TOC_right dbt:When%3F
has abstract	Mit Lizenzbox (auch Patentbox oder IP-Box für intellectual property box, gelegentlich IP-Box-Regime (IBR) und seit 2015 auch Knowledge Development Box (KDB)) wird im Steuerrecht – speziell im Unternehmenssteuerrecht – die Möglichkeit bezeichnet, Erträge aus Immaterialgüterrechten gesondert auszuweisen und niedriger zu besteuern als andere Erträge. Die Lizenzbox wird einerseits als Instrument im internationalen Steuerwettbewerb und andererseits als Instrument zur Förderung von Forschung und Entwicklung gesehen. (de) El Patent Box es un incentivo fiscal que permite reducir los impuestos sobre rentas procedentes de la cesión de determinados activos intangibles creados por la empresa. También se conoce como “IP-Box”, “Innovation Box” (es) Les patent boxes (littéralement « boîtes à brevets »), parfois appelées Intellectual Property Box, sont un régime de taxation de la propriété intellectuelle appliqué dans certains pays pour localiser leurs brevets, recherches, marques, etc., dans un pays donné. (fr) A patent box is a special very low corporate tax regime used by several countries to incentivise research and development by taxing patent revenues differently from other commercial revenues. It is also known as intellectual property box regime, innovation box or IP box. Patent boxes have also been used as base erosion and profit shifting (BEPS) tools, to avoid corporate taxes. (en)
prov:wasDerivedFrom	wikipedia-en:Patent_box?oldid=1104200947&ns=0
page length (characters) of wiki page	27518 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Patent_box
is Link from a Wikipage to another Wikipage of	Base erosion and profit shifting

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