Volume 39 (2011) / Issue 3

Frank van Kuijk, 'The Luxembourg IP Tax Regime' (2011) 39 Intertax, Issue 3, pp. 140–145

Abstract

As from 2008, Luxembourg provides for a beneficial tax regime for income and capital gains attributable to a wide variety of intellectual property (IP). Over the last three years, an increasing number of corporate entities transferred their IP to Luxembourg companies in order to benefit from the IP regime.

Copyright © 2011 Kluwer Law International
All rights reserved

ISSN: 0165-2826
ID: TAXI2011014