- Since the 1970s, OECD countries have been keen to encourage their companies to protect their inventions and industrial secrets, and reap the full benefit of the exclusivity of the revenues generated. The result has been the creation of Patent Boxes (named after the box – or “box” – that must be ticked in order to take advantage of them), which encourage the often complicated and cumbersome practice of patent registration, by offering attractive reduced taxation on the income generated.
After countless attempts of questionable effectiveness, these devices have been given a new lease of life by opening up to other components of industrial property, notably software licenses, becoming by extension the IP Box, for Intellectual Property Box.
Although France was slow to make the transition from the Patent Box to the IP Box, this has been the case since 2019, with a wide-ranging system extending from pure industrial patents to software licenses and Plant Breeders’ Rights. And while the application remains complex, it is now a formidable tool for multiplying digital revenues.
Program
- Historical perspective on IP Box devices
- IP Box operating principles (net income and Nexus ratio)
- Major models and IP Box heatmaps worldwide
- Focus on these systems in France, Belgium, Italy, Poland and Quebec
- Questions & answers
Interventions
- Guillaume Lavoix, Head of International Operations, Ayming
- Charles Rivet, Head of International Coordination, Ayming
- Corporate witness (TBC)