Statements (36)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax incentive
|
| gptkbp:alsoKnownAs |
patent box
|
| gptkbp:appliesTo |
patents
intellectual property income orphan drug designations plant variety rights software copyrights |
| gptkbp:benefit |
innovative companies
|
| gptkbp:criticizedFor |
potential tax avoidance
|
| https://www.w3.org/2000/01/rdf-schema#label |
Innovation Box
|
| gptkbp:introducedIn |
2007
|
| gptkbp:notableExample |
Dutch Innovation Box
UK Patent Box |
| gptkbp:originatedIn |
gptkb:Netherlands
|
| gptkbp:purpose |
encourage research and development
|
| gptkbp:regulates |
national tax authorities
|
| gptkbp:relatedTo |
gptkb:OECD_BEPS_Action_5
|
| gptkbp:requires |
substantial activity
|
| gptkbp:taxStatus |
reduced
|
| gptkbp:usedIn |
gptkb:Belgium
gptkb:China gptkb:Cyprus gptkb:France gptkb:Hungary gptkb:Ireland gptkb:Israel gptkb:Italy gptkb:Luxembourg gptkb:Netherlands gptkb:Portugal gptkb:Spain gptkb:Switzerland gptkb:Turkey gptkb:United_Kingdom |
| gptkbp:bfsParent |
gptkb:Patent_Box_Regime
|
| gptkbp:bfsLayer |
8
|