TRADE|trade · FINANCE|taxation · PRODUCTION, TECHNOLOGY AND RESEARCH|research and intellectual property · INDUSTRY|industrial structures and policy|industrial policy
- ticbhosca paitinní Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Patentbox | Lizenzbox
- de
- Sainmhíniú besonders niedrig Besteuerung von Lizeneinkünften aus Patenten, entweder über die Bemessungsgrundlage oder die Steuersätze Tagairt "Council-DE, vgl. Deutscher Bundestag Drucksache 18/1238 http://dip21.bundestag.de/dip21/btd/18/012/1801238.pdf (12.2.14)"
- Nóta gilt als steuerschädlich und wettbewerbsverzerrend
- patent box | patent box regime
- en
- Sainmhíniú regime consisting of preferential tax rates for profits attributable to patents Tagairt "Council-EN, based on FT Lexicon http://lexicon.ft.com/Term?term=patent-box [26.11.2014)"
- Nóta "The Patent Box is named after a box to be ticked on the corporate tax form to enable corporate income from the sale of patented products to be taxed at a lower rate than other income.See http://www.cardinal-ip.com/ip-news-strategy/the-patent-box/ [26.11.2014] for more information on this R&D tax incentive"
- régime fiscal favorable aux brevets
- fr
- Sainmhíniú régime fiscal appliquant un taux réduit aux revenus provenant des brevets Tagairt "Conseil-FR, d'après http://www.cms-bfl.com/NewsMedia/PublicationDetail/Pages/default.aspx?PublicationGuid=868ced53-1e89-4af4-a71b-803027dd9758 et http://www.cardinal-ip.com/ip-news-strategy/the-patent-box/ (18.12.2013)"