Joe Pollard (EY Ireland) explains how Ireland’s new knowledge development box works.
How does the ‘nexus’ approach, proposed by the UK and Germany for future IP regimes, differ from the ‘transfer pricing’ approach of the UK patent box, asks Peter Denison-Pender (MMP Tax Ltd)
Jonathan Bridges (KPMG) examines the key points of the recently announced UK/German proposal for preferential IP regimes
Chris Morgan reviews recent developments in the international arena, including Italy’s ‘Google tax’, the Swiss government’s report on ‘corporate tax reform III’ and Austria’s group tax proposals
By Kate Alexander
Helen Lethaby reviews recent developments affecting the City, including profit deferral under AIFMD, compensating adjustments, new DOTAS rules and the Ingenious Media case.
Kate Alexander compares the intellectual property regimes in other EU member states to that of the UK’s, and analyses the potential challenges to the UK patent box regime and their impact.
Following the meeting of the EU Code of Conduct Group to discuss whether the UK’s patent box regime constitutes ‘harmful tax competition’, Carmen Aquerreta asks if this is the case, and considers what happens next.