Processing...
Continue shopping Go to cart

Spain - The Basque Patent Box Regime

Country:
Spain
Author:
A. Matute Nárdiz
Issue:
European Taxation, 2010 (Volume 50), No 1
Published:
4 December 2009
This article describes the Basque patent box regime introduced in 2008, which provides a partial exemption for revenue arising from licensing qualified intellectual property rights, and compares the regime to those applicable in the rest of Spain and in other Member States.
 
Order Article