Topic Meeting “IP & Tax – Quo Vadis?!”

Information

Date:

April 21, 2016

Location: Parc Hotel Alvisse in Luxembourg
Description:
  • An overview of the recent legislative developments with respect to Base Erosion and Profit Shifting of European IP income tax regimes;
  • Identifying the main hurdles when restructuring IP for tax optimisation purposes;
  • Main differences between the different regimes, taking into consideration the IP rights involved, i.e. patents, trademarks, copyright, domain names and the kind of income generated;
  • Selected tax beneficial structures and the incoming anti-abuse-legislation;
  • Case Study: company with affiliates and different types of assets in various member states

Programme

Presentation “Tax/Transfer Pricing considerations for IP structuring”, Brent Springael, Partner, Head of Tax, Bird & Bird, Brussels- Luxembourg

  • General considerations (capital gains taxation, withholding tax, state aid risks, corporate reputation/morality of tax optimisation)
  • Post-BEPS area (what is BEPS? What are the key BEPS action points to consider for IP planning?)

Presentation “Diving into the transfer pricing considerations for IP structuring”, Yves De Groote, Director, KPMG Tax Advisers, Global Transfer Pricing Services, Kontich

  • BEPS Action Point 8: new OECD transfer pricing guidelines for intangibles
  • How implemented in the various jurisdictions (hard law, soft law)?

Presentation “Alchemy – the science of apportioning IP value to daughter companies of a multinational”, Bill Bird, patent attorney, IPLodge, Heverlee

Presentation “Diving into the tax considerations for IP structuring”

Brent Springael, Head of Tax, Bird & Bird, Brussels

Geoffrey Clarke, Founder Bridge IP, UK

Rick van der Velden, tax lawyer, Loyens Loeff, Rotterdam

Bart Adams, International Tax Expert, Belgian Federal Public Service Finance, Brussels

  • BEPS Action Point 5: substantial activity test for patent box regimes
  • Overview/comparison of some key patent box regimes and, to the extent still outstanding, the likely changes in view of BEPS

(countries covered: Belgium, Netherlands, Luxembourg, UK, Ireland (first BEPS compliant), Switzerland (CTR III Reform)

Presentation “IP & Tax: how to create a fit? How it’s done?  A case illustrated by real figures!”, François Gevers and Jan Pattyn, Directors, Deloitte, Brussels

Presentation “Contractual framework”, Winston Green, Managing Associate, Dentons, London

  • Properly covering all rights relating to IP transfers and only the necessary right relating to IP licenses
  • Tax clauses often overlooked


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