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 2026

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

The case sits within a context of Brazil signalling that it is replacing informal discretion and ambiguity with structures that reward analytical rigour, one expert tells ITR
Jeff Soar lifts the lid on WTS UK’s ambitious recruitment plans, the firm's positioning against the big four, and why tax is the perfect profession for AI
The move reinforces Milan’s role as a key European hub for international business, the firm said
Australia’s government has also announced that it will implement the pillar two side-by-side agreement
Sara Morgan is due to join Joseph Hage Aaronson & Bremen as a partner in London, ITR understands
The newly combined tax team has already worked on thousands of joint client matters, leaders from McDermott Will & Schulte tell ITR
As AI becomes increasingly intuitive and idiot-proof, its tax applicability is becoming impossible to overstate
New data on public CbCR showed uneven adoption, as Singapore advanced pillar two compliance and firms expanded their tax capabilities
Nearly two years after its publication, the Corporate Tax Roadmap is reshaping the UK’s TP framework through incremental reforms focused on scope, transparency and earlier HMRC intervention
With a stark divergence between MNEs that prepared early and those rushing to catch up, advisers must remain agile with all manner of compliance risks
Gift this article