The OECD's new patent box regime: trouble ahead?

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

The OECD's new patent box regime: trouble ahead?

Patent Box Controversy

The OECD does not appreciate companies taking advantage of low tax rates without supporting IP with economic substance. None-the-less patent boxes are still attracting attention in Europe. Do the new OECD guidelines create an even bigger monster?

Patent Boxes: the tension and the triumphs will be explored at the ITR Global Transfer Pricing Forum Europe 2016, held in Berlin June 29 & 30. Experts will trade opinions on the various options and benefits in Europe, the OECD’s nexus approach and opposition and alternatives. Speakers will include Emmanuel Llinares, Global Head of Transfer Pricing, NERA; Tamara Jones Feddoul, EMEA Transfer Pricing Director, Schneider Electric; Philippe Paumier, Associate Vice President, Global Head of Tax, Sanofi; and Philip de Homont, Principal, NERA.

For further information about the June 29 & 30 conference and to register for the ITR Global Transfer Pricing Forum Europe 2016, click HERE.

more across site & shared bottom lb ros

More from across our site

AI-powered tax agents are likely to be the next big development in tax technology, says Russell Gammon of Tax Systems
FTI Consulting’s EMEA head of employment tax and reward tells ITR about celebrating diversity in the profession, his love of musicals, and what makes tax cool
Canadian Prime Minister Mark Carney and US President Donald Trump have agreed that the countries will look to conclude a deal by July 21, 2025
The firm’s lack of transparency regarding its tax leaks scandal should see the ban extended beyond June 30, senators Deborah O’Neill and Barbara Pocock tell ITR
Despite posing significant administrative hurdles, digital services taxes remain ‘the best way forward’ for emerging economies, says Neil Kelley, COO of Ascoria
A ‘joint understanding’ among G7 countries that ‘defends American interests’ is set to be announced, Scott Bessent claimed
The ‘big four’ firm’s inaugural annual report unveiled a sharp drop in profits for 2024; in other news, Baker McKenzie and Perkins Coie expanded their US tax benches
Representatives from the two countries focused on TP as they met this week to evaluate progress under a previously signed agreement – it is understood
The UK accountancy firm’s transfer pricing lead tells ITR about his expat lifestyle, taking risks, and what makes tax cool
Dolphin Drilling intends to discuss the final liability amount and manner of settlement with HM Revenue and Customs
Gift this article