Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

In navolging van andere Europese landen introduceerde België, ter versterking van de kenniseconomie, in 2007 een belastingmaatregel die inkomsten uit octrooien op een gunstiger wijze belastte dan inkomsten uit andere bronnen. De ‘aftrek voor octrooi-inkomsten’ was geboren. Nadien volgden nog meerdere landen, met regimes die soms nog weinig weg hadden van versterking van de kenniseconomie, maar veeleer van het aantrekken van passieve ondernemingen en hun zeer mobiele activa en daaraan gekoppelde inkomsten. Onder internationale druk, en in het bijzonder binnen het OESO 'BEPS Project' dat maatregelen tot bestrijding van winstverschuivingen beoogde aan te reiken, kwam in 2015 dan ook het politiek akkoord uit de bus dat alle ‘octrooibox’-regimes voortaan zouden moeten voldoen aan de vereiste van daadwerkelijk onderzoek en ontwikkeling door de vennootschap die het fiscaal regime wil toepassen. In die context introduceerde België in februari 2017 een grondig hervormde versie die voldoet aan deze nieuwe substantievereiste maar ook met een substantiële uitbreiding van kwalificerende rechten en inkomsten: de ‘aftrek voor innovatie-inkomsten’

Industrial and intellectual property --- Tax law --- Belgium --- Patents --- Tax deductions --- Brevets d'invention --- Impôt --- Taxation --- Law and legislation --- Impôts --- Droit --- Déductions --- STRADALEX --- beps --- octrooi --- europe --- fiscaal recht --- intellectuele eigendom --- antimisbruikbepaling --- oeso --- dubbele belasting --- S00 --- Double imposition --- Transfert de technologie --- Propriété intellectuelle --- Propriété industrielle --- Innovation --- Droit fiscal --- BPB1903 --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- innovation --- innovaatio --- innovazione --- novinka --- inovație --- innovazzjoni --- иновация --- innovatsioon --- innowacja --- jaunievedums --- innovación --- vernieuwing --- καινοτομία --- inovácia --- inovação --- иновација --- nuálaíocht --- innováció --- risi --- inovacija --- τεχνολογική καινοτομία --- teknologisk fornyelse --- industrielle Innovation --- technologische Innovation --- technológiai innováció --- inovação tecnológica --- innovación industrial --- innovación tecnológica --- risi industriale --- naujovė --- βιομηχανική καινοτομία --- technologische vernieuwing --- industrijska inovacija --- innovazione industriale --- tehnoloogiline innovatsioon --- priemyselná inovácia --- technologijos naujovė --- technologická inovácia --- innovation technologique --- teollinen innovaatio --- tehnoloģisks jauninājums --- fornyelse --- risi teknologjike --- inovație industrială --- teknisk innovation --- innovation industrielle --- teknologinen innovaatio --- teknologisk innovation --- industriell innovation --- technological innovation --- pramoninė naujovė --- industrial innovation --- технолошка иновација --- innovazione tecnologica --- průmyslová novinka --- tööstusinnovatsioon --- technická novinka --- tehnološka inovacija --- industriel innovation --- ipari innováció --- inovação industrial --- rūpniecisks jauninājums --- innovazione scientifica --- inovație tehnologică --- pronsësi industriale --- pramoninė nuosavybė --- průmyslové vlastnictví --- industriell äganderätt --- propiedad industrial --- industrijsko vlasništvo --- industrial property --- własność przemysłowa --- teollisoikeus --- промишлена собственост --- proprjetà industrijali --- rūpnieciskais īpašums --- tööstusomand --- proprietà industriale --- индустриска сопственост --- proprietate industrială --- industriel ejendomsret --- индустријска својина --- βιομηχανική ιδιοκτησία --- ipari tulajdon --- propriedade industrial --- industriële eigendom --- industrijska lastnina --- gewerbliches Eigentum --- priemyselné vlastníctvo --- Schutz des gewerblichen Eigentums --- derechos del inventor --- az ipari tulajdon védelme --- пронајдувачко право --- интелектуална сопственост --- geistiges Eigentum --- proprietate intelectuală --- intellectual property --- intelektualna lastnina --- immateriell äganderätt --- intellektuel ejendomsret --- duševné vlastníctvo --- duševní vlastnictví --- własność intelektualna --- интелектуална својина --- propiedad intelectual --- intellektuaalomand --- intelektualno vlasništvo --- maoin intleachtúil --- intelektuālais īpašums --- proprjetà intellettwali --- intelektinė nuosavybė --- proprietà intellettuale --- pronësi intelektuale --- πνευματική ιδιοκτησία --- immateriaalioikeus --- szellemi tulajdon --- propriedade intelectual --- интелектуална собственост --- pravo intelektualnog vlasništva --- szellemi tulajdonjog oltalma --- právo na duševní vlastnictví --- droit intellectuel --- derecho de propiedad intelectual --- e drejtë e pronësisë intelektuale --- intellektuaalomandi õigus --- práva duševného vlastníctva --- авторско дело --- intellektuaalse omandi õigus --- intelektinės nuosavybės teisė --- Schutz des geistigen Eigentums --- drept intelectual --- intellektuaalne omand --- сродни права --- propriedade artística e literária --- intellectual property right --- intellectueel recht --- henkinen omaisuusoikeus --- norme sulla proprietà intellettuale --- δικαιώματα πνευματικής ιδιοκτησίας --- intelektuālā īpašuma tiesības --- szerzői jogi védelem --- права од интелектуална сопственост --- direito de propriedade intelectual --- teknologian siirto --- transferencia de tecnología --- transfer technologie --- tehnoloģijas nodošana --- tehnoloogiasiire --- overførsel af teknologi --- tehnološki transfer --- transfer technologii --- trasferiment tat-teknoloġija --- prenos tehnologije --- technológiaátadás --- tekniköverföring --- transfer de tehnologie --- трансфер на технологии --- aistriú teicneolaíochta --- трансфер технологије --- пренос на технологија --- transferim teknologjie --- transfer technológie --- technologijos perdavimas --- overdracht van technologie --- Technologietransfer --- trasferimento tecnologico --- transferência de tecnologia --- μεταφορά τεχνολογίας --- technology transfer --- technologický transfer --- prijenos tehnologije --- přenos technologie --- technologieoverdracht --- tehnosiire --- teknologioverførsel --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- двоструко опорезивање --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- octroi --- europa --- droit fiscal --- propriete intellectuelle --- disposition anti-abus --- ocde --- double imposition --- E-books --- dlí cánach --- maoin thionsclaíoch --- Propriété intellectuelle --- Propriété industrielle --- transfert de technologie --- Impôt --- Impôts --- Déductions

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

351.713 --- fiscaliteit --- ondernemingen --- stichting --- internationale belastingverdragen --- belgie --- BTW --- fiscaliteit, internationaal --- fiscaliteit, kapitaal --- holdings --- inkomstenbelastingen --- meerwaardes --- onroerende goederen --- recht, vennootschappen --- registratierechten --- vennootschappen, bijzonder --- vennootschapsbelastingen --- vruchtgebruik --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- fiscalite --- entreprises --- fondation --- conventions fiscales internationales --- belgique --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Tax law --- vennootschapsrecht --- Belgium

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Industrial and intellectual property --- Tax law --- Belgium

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)