Who has the best IP tax regime?
As the UK announces the details of its Patent Box, local lawyers from six jurisdictions in Europe explain how their tax incentives work and their relative successes
Hungary 1. The tax incentives The general corporate tax rate
in Hungary is 10% up to a Ft500 million ($2 million) corporate
income and 19% on everything above that. However, as a result
of corporate income tax benefit for intellectual property, a
Hungarian company is entitled to decrease its corporate income
tax base by 50% of any IP royalties received, up to a maximum
of 50% of the pre-tax profit....
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