Major developments are currently in progress with regards to Intellectual Property (IP) tax regimes (IP-Boxes) as part of the Organisation’s for Economic Co-operation and Development (OECD) Action 5 of the Base Erosion and Profit Shifting (BEPS) Action Plan.
According to BEPS Act. 5 IP-Boxes need to implement a so-called “Nexus-Approach, meaning that there should be a direct link between R&D expenditure, generated income and tax benefits.
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