Patent box
id:
patent-box-259-13911304
title:
Patent box
text:
A patent box is a special very low corporate tax regime used by several countries to incentivise research and development by taxing patent revenues differently from other commercial revenues. It is also known as intellectual property box regime, innovation box or IP box. Patent boxes have also been used as base erosion and profit shifting (BEPS) tools, to avoid corporate taxes.
brand slug:
wiki
category slug:
encyclopedia
description:
Special low corporate tax regime on intangible assets
original url:
https://en.wikipedia.org/wiki/Patent_box
date created:
date modified:
2023-12-27T05:55:16Z
main entity:
{"identifier":"Q17020202","url":"https://www.wikidata.org/entity/Q17020202"}
image:
fields total:
13
integrity:
14