Reform of the French IP regime overview of conditions and opportunities Caroline Silberztein and Rémy Bricard
By: Silberztein, Caroline
.
Contributor(s): Bricard, Rémy.
Material type: 
ArticlePublisher: 2019Subject(s): PROPIEDAD INTELECTUAL | IMPUESTOS | FRANCIA
In:
International Transfer Pricing Journal v. 26, n. 3, May/June 2019 Summary: The French tax regime for IP income was deeply modified by the 2019 Finance Act in order to comply with the latest OECD and EU standards on harmful tax regimes. The new French IP regime is more restrictive in that it introduces the Nexus rule, is applicable to net rather than gross income, and generally excludes patentable inventions from the list of eligible assets (except for SMEs). It however presents several new opportunities, including a reduced 10% tax rate and an extension of its scope, under relevant conditions, to software income. An assessment of the possible benefits from the regime is recommended, primarily for tech companies of course, but also for other businesses, e.g. for the many non-tech groups which centrally develop software for use by affiliates throughout the world.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/3-8 (Browse shelf) | Available | ITPJ/2019/3-8 |
Browsing IEF Shelves Close shelf browser
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
The French tax regime for IP income was deeply modified by the 2019 Finance Act in order to comply with the latest OECD and EU standards on harmful tax regimes. The new French IP regime is more restrictive in that it introduces the Nexus rule, is applicable to net rather than gross income, and generally excludes patentable inventions from the list of eligible assets (except for SMEs). It however presents several new opportunities, including a reduced 10% tax rate and an extension of its scope, under relevant conditions, to software income. An assessment of the possible benefits from the regime is recommended, primarily for tech companies of course, but also for other businesses, e.g. for the many non-tech groups which centrally develop software for use by affiliates throughout the world.
Click on an image to view it in the image viewer
There are no comments for this item.