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R&D Tax Incentives: European OECD Countries

TweetShareSharePin0 Shares Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offers R&D tax incentives. These generally take two forms, namely patent boxes—taxing income derived from intellectual property at a rate

Patent Box Regimes in Europe, 2021

TweetShareSharePin0 Shares Patent box regimes (also referred to as intellectual property, or IP, regimes) provide lower effective tax rates on income derived from IP. Most commonly, eligible types of IP are patents and software copyrights. Depending on the patent box regime, income derived from IP can include royalties, licensing fees, gains on the sale of
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