Intellectual properties regimes - Corporate tax statistics
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://data-explorer.oecd.org/vis?lc=en&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_QDD_IPR@DF_QDD_IPR&df[ag]=OECD.CTP.TPS
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This tables shows information on intellectual property (IP) regimes reviewed by the OECD’s Forum on Harmful Tax Practices (FHTP).IP regimes allow income from the exploitation of IP to be taxed at a lower rate than the standard statutory tax rate.IP regimes can be regimes that exclusively provide benefits to income from IP, but some preferential...
