>, Impôts directs>New Belgian innovation income deduction regime adopted, qualifying IP rights include copyrighted software (MNE Tax)

New Belgian innovation income deduction regime adopted, qualifying IP rights include copyrighted software (MNE Tax)

he Belgian parliament last week approved the new Belgian innovation income deduction regime, which modifies tax incentives for multinational enterprises that derive income from intellectual property rights. The new law replaces Belgium’s patent income deduction, considered inconsistent with the modified nexus approach as provided for in the final report under Action 5 of the OECD/G20 base erosion profit shifting (BEPS) plan. The new regime will become effective retroactively from 1 July 2016. The previous patent income deduction rules are extinguished on the same date, with a grandfathering for existing situations until 30 June 2021.

Read the full article here

2017-02-08T09:10:42+00:00 8 février, 2017|Categories: Droit de la propriété intellectuelle - Impôts directs|Tags: , , |