|
gptkbp:instanceOf
|
Tax Incentive
|
|
gptkbp:administeredBy
|
gptkb:National_Tax_Authorities
|
|
gptkbp:alternativeName
|
gptkb:IP_Box
gptkb:Innovation_Box
|
|
gptkbp:appliesTo
|
Intellectual Property Income
|
|
gptkbp:benefit
|
Reduced Tax Rate on Patent Income
|
|
gptkbp:criticizedFor
|
Complexity
Limited Effectiveness
Potential Tax Avoidance
|
|
gptkbp:eligibleIncome
|
Royalties
Embedded Patent Income
Patent Licensing Fees
Patent Sale Proceeds
|
|
gptkbp:excludes
|
Copyrights (in some countries)
Trademarks (in some countries)
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Patent Box Regime
|
|
gptkbp:implementedIn
|
gptkb:Australia
gptkb:Austria
gptkb:Belgium
gptkb:Brazil
gptkb:Bulgaria
gptkb:Canada
gptkb:China
gptkb:Croatia
gptkb:Cyprus
gptkb:Czech_Republic
gptkb:Denmark
gptkb:Estonia
gptkb:Finland
gptkb:France
gptkb:Germany
gptkb:Greece
gptkb:Hungary
gptkb:India
gptkb:Ireland
gptkb:Israel
gptkb:Italy
gptkb:Japan
gptkb:Latvia
gptkb:Lithuania
gptkb:Luxembourg
gptkb:Malta
gptkb:Netherlands
gptkb:New_Zealand
gptkb:Norway
gptkb:Poland
gptkb:Portugal
gptkb:Romania
gptkb:Russia
gptkb:Saudi_Arabia
gptkb:Serbia
gptkb:Singapore
gptkb:Slovakia
gptkb:Slovenia
gptkb:South_Africa
gptkb:South_Korea
gptkb:Spain
gptkb:Sweden
gptkb:Switzerland
gptkb:Thailand
gptkb:Turkey
gptkb:United_Arab_Emirates
gptkb:United_Kingdom
gptkb:United_States
|
|
gptkbp:introducedIn
|
gptkb:United_Kingdom
2013
|
|
gptkbp:OECDGuidelines
|
gptkb:Nexus_Approach
|
|
gptkbp:purpose
|
Encourage Innovation
|
|
gptkbp:reduces
|
Corporate Tax Rate
|
|
gptkbp:relatedTo
|
gptkb:Intellectual_Property_Law
gptkb:Innovation_Box
gptkb:R&D_Tax_Credit
|
|
gptkbp:requires
|
Qualifying Patents
Substantial R&D Activity
|
|
gptkbp:reviewedBy
|
gptkb:European_Parliament
gptkb:OECD
|
|
gptkbp:subject
|
gptkb:OECD_BEPS_Action_5
Anti-Abuse Rules
|
|
gptkbp:target
|
Corporations
|
|
gptkbp:bfsParent
|
gptkb:Corporation_Tax
|
|
gptkbp:bfsLayer
|
7
|