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Introducing Patent Box Regime in UK – a possible model to be followed in Romania

Author

Listed:
  • Ristea Luminita

    (Spiru Haret University)

  • Trandafir Adina

    (Spiru Haret University)

Abstract

In the last decades the concept of intellectual property (IP) became very important amd therefore the EU jurisdictions have introduced R&D tax credits or patent box regime as incentives to attract foreign investments. Using literature review, this article approach the R&D and patent box regime applied in UK starting with 1 April 2013. Our main conclusion is that, the Patent Box needs to be seen in the context of the efforts of European countries made to introduce specific reliefs for revenues that derives from IP and also to fight against tax avoidance using off shore jurisdictions.

Suggested Citation

  • Ristea Luminita & Trandafir Adina, 2013. "Introducing Patent Box Regime in UK – a possible model to be followed in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1466-1470, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1466-1470
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    More about this item

    Keywords

    intellectual property; R&D tax credits; Patent box regime;
    All these keywords.

    JEL classification:

    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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