000			01667nab a2200253 c 4500
999			_c140846 _d140846
003			ES-MaIEF
005			20230613175012.0
007			ta
008			190628s2019 ne ||||oo|||| 00| 0|eng d
040			_cES-MaIEF _aES-MaIEF _bspa
041			_aeng
100	1		_954702 _aSilberztein, Caroline
245		0	_aReform of the French IP regime _boverview of conditions and opportunities _c Caroline Silberztein and Rémy Bricard
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe 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.
650		4	_aPROPIEDAD INTELECTUAL _942409
650		4	_aIMPUESTOS _943600
650		4	_aFRANCIA _944475
700	1		_967350 _aBricard, Rémy
773	0		_9160647 _oITPJ/2019/3 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _0 _g v. 26, n. 3, May/June 2019
942			_cRE