Intellectual properties regimes - Corporate tax statistics
Wat erin zit
This tables shows information on intellectual property (IP) regimes reviewed by the OECD’s Forum on Harmful Tax Practices (FHTP).IP regimes allow income from the exploitation of IP to be taxed at a lower rate than the standard statutory tax rate. IP regimes can be regimes that exclusively provide benefits to income from IP, but some preferential regimes categorised as IP regimes are “dual category” regimes. These regimes also provide benefits to income from other geographically mobile activities or provide benefits to a wide range of activities and do not necessarily exclude income from IP. The table shows information both on regimes that narrowly target IP income and on regimes that offer reduced rates to IP income and other types of income. As agreed as part of the BEPS Action 5 minimum standard, peer reviews are undertaken to identify features of IP regimes that can facilitate base … Gegevens van 2018 tot 2026. 2.639 waarnemingen.