Introducing Patent Box Regime in UK – a possible model to be followed in Romania

Ristea Luminita and Trandafir Adina ()
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Ristea Luminita: Spiru Haret University
Trandafir Adina: Spiru Haret University

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1466-1470

Abstract: In the last decades the concept of intellectual property (IP) became very important amd therefore the EU jurisdictions have introduced R&D tax credits or patent box regime as incentives to attract foreign investments. Using literature review, this article approach the R&D and patent box regime applied in UK starting with 1 April 2013. Our main conclusion is that, the Patent Box needs to be seen in the context of the efforts of European countries made to introduce specific reliefs for revenues that derives from IP and also to fight against tax avoidance using off shore jurisdictions.

Keywords: intellectual property; R&D tax credits; Patent box regime (search for similar items in EconPapers)
JEL-codes: O34 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1466-1470

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