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Abstract(s)
A presente dissertação versa sobre o regime da Patent Box que visa promover as atividades de investigação, desenvolvimento e inovação, destacando o caso do regime português, previsto no artigo 50.º-A do CIRC. A Patent Box representa um output tax incentive, ou seja, um incentivo fiscal à exploração de rendimentos provenientes de patentes e outros ativos de propriedade intelectual. Este tema constitui uma matéria importante e atual, dado que recentemente foi alvo de alterações conforme as orientações emitidas pela OCDE na sequência do MNA introduzido pela Ação 5 do Projeto BEPS. No nosso estudo, procuramos identificar as características essenciais do regime da Patent Box em vigor até 30 de junho de 2021 em cada Estado-Membro da União Europeia, sendo que analisamos pormenorizada e criticamente a Patent Box portuguesa. Consideramos que o atual artigo 50.º-A do CIRC apresenta problemas ao nível da sua interpretação, suscitando várias incógnitas no momento da sua aplicação. Assim, entendemos que este artigo deve ser alterado, esperando que a nossa dissertação seja um importante contributo para essa alteração.
This master’s thesis is about the Patent Box regime which aims to promote the research, development and innovation activities, highlighting the case of Portuguese regime that is laid down in Article 50.º-A of the corporate income tax code. The Patent Box represent an output tax incentive, in other words, it is a tax incentive to the exploitation of income derived from patents and other intellectual property assets. This matter is an important and current subject as, recently, it has undergone changes according to the guidelines issued by the OECD, following the MNA introduced by Action 5 from the BEPS Project. In our study, we seek to identify the essential characteristics of the Patent Box regime in force until 30th July 2021 on each Member-State of the European Union and we do a critical and detailed analysis of the Portuguese Patent Box. We consider that the current article 50.º-A of the corporate income tax code presents problems on its interpretation, raising several doubts at the moment of its application. So, we believe that this Article should be amended, hoping that our master’s thesis will be an important contribution for this amendment.
This master’s thesis is about the Patent Box regime which aims to promote the research, development and innovation activities, highlighting the case of Portuguese regime that is laid down in Article 50.º-A of the corporate income tax code. The Patent Box represent an output tax incentive, in other words, it is a tax incentive to the exploitation of income derived from patents and other intellectual property assets. This matter is an important and current subject as, recently, it has undergone changes according to the guidelines issued by the OECD, following the MNA introduced by Action 5 from the BEPS Project. In our study, we seek to identify the essential characteristics of the Patent Box regime in force until 30th July 2021 on each Member-State of the European Union and we do a critical and detailed analysis of the Portuguese Patent Box. We consider that the current article 50.º-A of the corporate income tax code presents problems on its interpretation, raising several doubts at the moment of its application. So, we believe that this Article should be amended, hoping that our master’s thesis will be an important contribution for this amendment.
Description
Keywords
Patent Box Investigação Desenvolvimento Inovação Artigo 50.º-A CIRC Output tax incentive Incentivo fiscal Rendimentos Patentes Propriedade intelectual OCDE MNA Ação 5 BEPS Research Development Innovation Article 50.º-A of the corporate income tax code Tax incentive Income Patents Intellectual property OECD Action 5