An Overview of the Future Luxembourg Intellectual Property Tax Regime

This book PDF is perfect for those who love Electronic Books genre, written by F. Vukovic and published by Unknown which was released on 02 May 2024 with total hardcover pages null. You could read this book directly on your devices with pdf, epub and kindle format, check detail and related An Overview of the Future Luxembourg Intellectual Property Tax Regime books below.

An Overview of the Future Luxembourg Intellectual Property Tax Regime

Author	: F. Vukovic
File Size	: 53,8 Mb
Publisher	: Unknown
Language	: English
Release Date	: 02 May 2024
ISBN	: OCLC:1262839338
Pages	: null pages

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An Overview of the Future Luxembourg Intellectual Property Tax Regime by F. Vukovic Book PDF Summary

On 4 August 2017, the Luxembourg Finance Minister introduced a draft bill setting out a new Intellectual Property (IP) tax regime for Luxembourg, intended to enter into force as from the 2018 tax year. The bill introduces a new article 50ter within the Luxembourg Income Tax Law. Based on this draft legislation, net income derived from eligible IP assets will (subject to a "nexus ratio" restriction) enjoy an 80% exemption for corporate income tax and municipal business tax purposes. The eligible IP assets will also benefit from a full net wealth tax exemption.

An Overview of the Future Luxembourg Intellectual Property Tax Regime by F. Vukovic

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