Following the report on the functioning of the Interest & Royalties Directive over a year ago, the EU has now launched a consultation on the Directive, looking to clarify existing legislation on taxation of cross-border royalties (and interest) between associated companies and extending benefits of that legislation to a wider range of companies.
Monthly Archives: August 2010
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Aug 10
Brasil: article on R&D taxation
An interesting article (PDF, and in Portuguese only, but cut & paste into Google Translate may be enough to get you through it) by Marcelo Siqueira on tax benefits for R&D in Brazil, from the Brazilian IP Institute.