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

If Trump continues to poke the world’s ‘middle powers’ with a stick, he shouldn’t be surprised when they retaliate
The Netherlands-based bank was described as an ‘exemplar of total transparency’; in other news, Kirkland & Ellis made a senior tax hire in Dallas
Zion Adeoye, a tax specialist, had been suspended from the African law firm since October over misconduct allegations
The deal establishes Ryan’s property tax presence in Scotland and expands its ability to serve clients with complex commercial property portfolios across the UK, the firm said
Trump announced he will cut tariffs after India agreed to stop buying Russian oil; in other news, more than 300 delegates gathered at the OECD to discuss VAT fraud prevention
Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said
The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
Case workers are ‘still not great’ but are making fewer enquiries, making the right decision more often and are more open to calls, ITR has heard
Gift this article