Is It Time for the United States to Consider the Patent Box?

Given the tax benefits provided by holding IP, should United States adopt such incentives and how they should be designed. The details of the different regimes adopted in other countries laid out in this article.

The Netherlands Introduces R&D "Super" Deduction

The new R&D deduction is in addition to existing tax measures that stimulate innovation, i.e., the Innovation Box and reduced wage tax remittance on wage costs related to qualifying R&D activities. The new R&D deduction will be available for costs and investments relating to R&D activities performed after December 31, 2011.

Rewarding innovation: Improving federal tax support for business R&D in Canada

Business innovation is key to a creating a highly productive Canadian economy. One concern is that Canadian businesses have relatively low levels of business research and development (R&D), despite access to some of the world’s most generous R&D tax subsidies. This paper looks at the impact of the federal R&D tax credit, and proposes tax options aimed at improving Canada’s innovation performance. It argues that Canada’s best bet is to focus on creating a competitive tax system across the entire innovation value chain.

New Australia R&D Tax Incentive Program

In August, 2011, Australia's Federal Government passed the Tax Laws Amendment (Research and Development) Bill 2010 and the Income Tax Rates Amendment (Research and Development) Bill, which now await Royal Assent. This newsletter examines the main features of the Bills and discusses their future impact.

Making a difference: Reform of the UK research & development tax relief

This survey examines some of the issues that companies on R&D relief often encounter, such as where to locate R&D investment, how to make those claims less complex and easier to understand. The paper also discusses potential reforms within R&D relief regimes.

Mastering the intellectual property lifecycle: A global perspective on the tax-efficient management of IP rights

Organised in a way that systematically mirrors the actual life cycle of IP rights, Mastering the intellectual property life cycle offers compelling insights from tax and legal points of view, as well as an accounting perspective.