Day: August 29, 2019

Patent Box Deduction Rules Confirmed “Not Harmful” by the OECD

The Inclusive Framework on BEPS approved for the first-time results on the review of the substantial activities factor for no or only nominal tax jurisdictions. In addition, updates to the results of reviews of preferential tax regimes conducted in connection with BEPS Action 5 on Harmful Tax Practices were approved.Four new regimes were classified as […]

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