翻訳と辞書
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・ Patent (disambiguation)
・ Patent Act
・ Patent Act (Canada)
・ Patent Act of 1790
・ Patent Act of 1836
・ Patent Act of 1922
・ Patent Act of 1952
・ Patent ambush
・ Patent and Designs Act 1911
・ Patent and Trademark Office
・ Patent and Trademark Office Society
・ Patent application
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・ Patent Blue V
Patent Box
・ Patent Busting Project
・ Patent caveat
・ Patent claim
・ Patent classification
・ Patent cliff
・ Patent Cooperation Treaty
・ Patent court
・ Patent drawing
・ Patent ductus arteriosus
・ Patent encumbrance of large automotive NiMH batteries
・ Patent engineer
・ Patent examiner
・ Patent family
・ Patent holding company


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Patent Box : ウィキペディア英語版
Patent Box
A Patent Box is a special tax regime for Intellectual Property revenues. It is also known as IP-Box or Innovation-Box.
==Origin==
The concept was first introduced in 2000 by the Irish and in 2001 by the French Tax Authorities as a reduced rate of tax on revenue from IP licensing or the transfer of qualified IP.〔ftp.zew.de/pub/zew-docs/dp/dp13070.pdf〕 In Europe IP-Box regimes Belgium, Hungary, Luxembourg, Netherlands, Spain and the United Kingdom have also introduced similar schemes.〔http://www.neocleous.com/assets/modules/neo/publications/1592/docs/Global_Tax_Weekly.pdf〕

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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