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Re: [ITPOLITIK] lavere beskatning på patentro yalties



Det er vel reden mulig at dra av patentkostnader fra vinsten for
foretaget? Patenter er vel regnet som investeringer i R&D?

Patenter for skatteplanering sker reden i stor skale i Frankrig. Jean
Paul Smets hved hvordan man gør det.

//Erik

Andreas Bach Aaen wrote:
> Regeringen er i øjeblikket i modvind med deres virksomhedsskatteudspil. En
> mindre offentlig kendt del af forslaget er at der skal være lavere
> beskatning af indtægter fra patent royalties. Andre europæiske lande har
> allerede en sådan ordning. Mon ikke dette vil gøre det endnu mere
> attraktivt, at handle software gennem licensering af softwarepatenter?
> 
> Softwarepatenter vil således blive skabt ikke for at sikre sig mod
> konkurrenter i 20 år, men for at få en lavere beskatning internt i en
> international koncern.
> 
> Konceptet gælder selvfølgelig også for andre typer patenter end
> softwarepatenter. Nu da der tilsyneladende er konkurrence om lav skat på
> patentindtægter, så vil der nok også komme et pres for at sikre at flere
> områder kan patenteres. SUK.
> 
> Mvh



 
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