IP BOX – R&D
A business person who wants to use the IP Box should meet a number of conditions that will give him the right to apply a 5% tax rate. Intellectual property rights, which are the basis for achieving low-taxed income, should be created, developed, or improved by the taxpayer as part of his research and development activity. The next Marcin Kopczyk article from the IP Box article series is now available on Lexplorers.
Link do the article: http://lexplorers.pl/ip-box-dzialalnosc-badawczo-rozwojowa/
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