HTP and patent boxes • No consensus in the 2014 progress report but compromise proposal from Germany and the UK maintaining the principle of the nexus approach with some modifications • Nexus approach now been agreed – agreement released on 6 February 2015 • Action 5 requires substantial activities in preferential regimes – initially focused on requiring substantial activities in IP

In light of the recent OECD Base Erosion and Profit Shifting (BEPS) project, specifically Action 5 which recommends a “modified nexus approach” for IP Regimes

Taking into sina slutrapporter om BEPS (Base Erosion nexus-metoden (nexus approach),. I mitten av oktober publicerade OECD sitt första utkast till en konsensuslösning avseende diskussionspunkterna nexus och vinstallokering. Sammanfattning : The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking Base Erosion Profit Shifting (BEPS) – vad händer nu?

Gain access to unlimited paid content by subscribing to our portals or simply Register/Sign In to access the free content across the portals! View Subscriptions. In line with nexus approach under the BEPS Action 5 report, the Regulations exclude trademarks, logos and comparable assets produced by the Mauritian company. The eight-year income tax exemption is available to a company if the qualifying IP asset results from … 5 Countering harmful tax practices more effectively, taking into account transparency and substance Modified nexus approach Allow benefits from the Approach includes: Intellectual Property (IP) regime only to the extent the taxpayer contributes to the development of IP i.e. ratio of qualifying Research and Development (R&D) expenditures to You Cannot Escape EU Law, No Matter How Hard You Try: Is Modified Nexus Approach in BEPS Action 5 Compatible with the State Aid Rule? Sung, Yujin Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law. BEPS Actions 2 and 5 Lukas Mechtler*/ Cindy Wong Siu Ching** At present, 3.3 Final Report on BEPS Action 5: “Nexus Approach” approach, such mismatches may also occur as a result of the interplay of these different con-cepts.

The proposed legislation is in line with the agreement reached as part of the OECD/G20 BEPS project for patent box regimes, under which preferential IP regimes must comply with the “modified nexus approach” set out in the BEPS final report on action 5, “Agreement on Modified Nexus Approach for IP Regimes.” The nexus approach requires The Action 5 Report placed a renewed focus on requiring substantial activity for any preferential regime, and the “nexus approach” is the substantial activity requirement developed for IP regimes. New patent income deduction (PID) regime: Innovation Income Deduction.

BEPS MONITORING GROUP Response to Action 5: Harmful Tax Practices: Agreement on the Modified Nexus Approach This report is published by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society

PLAN DE ACCIÓN BEPS - ACCIÓN 5: COMBATIR LAS PRÁCTICAS TRIBUTARIAS PERNICIOSAS, TENIENDO EN CUENTA LA TRANSPARENCIA Y LA SUSTANCIA 1. INTRODUCCIÓN El eje sobre el que pivota el Plan BEPS de la OCDE es la lucha coordinada entre los diferentes países contra el fraude y la planificación fiscal agresivade las empresas multinacionales. fore, the Final Report on Action 1 proposes to use a holistic approach in combi-nation with other Actions of the BEPS Package, in particular, Action 3 recom-mends defining Control Foreign Company (CFC) income to cover revenue from digital sales;28 Action 5 recommends adopting a modified ‘nexus approach’ based 3. BEPS Action 5 3.1.

BEPS MONITORING GROUP Response to Action 5: Harmful Tax Practices: Agreement on the Modified Nexus Approach This report is published by the BEPS Monitoring Group (BMG). The BMG is a group of experts on various aspects of international tax, set up by a number of civil society

Action 5 is titled: “countering harmful tax practices more effectively, taking intoaccount transparency and substance. The Interim Report is part of the OECD’s work in relation to Action 5 (‘Harmful Tax Practices’) of the BEPS Action Plan. Under Action 5, the FHTP has been asked to provide outputs on: (1) a review of member country preferential regimes; (2) a strategy to expand participation to non-OECD member countries; and (3) consideration of revisions or Action 5 of the OECD/G20’s Base Erosion and Profit Shifting (BEPS) project requires that the UK’s patent box regime must be changed. The new regime will measure substance by reference to R&D activity. This is predicated on a link between past R&D expenditure and future income benefiting from the regime What does it mean to me? Action 5 of BEPS project has analysed this problem and proposes the application of a 'nexus approach' that aligns R&D expenditures with the conferment of tax benefits. If this nexus approach is L’ Action Plan n.

The Interim Report is part of the OECD’s work in relation to Action 5 (‘Harmful Tax Practices’) of the BEPS Action Plan. Under Action 5, the FHTP has been asked to provide outputs on: (1) a review of member country preferential regimes; (2) a strategy to expand participation to non-OECD member countries; and (3) consideration of revisions or Action 5 of the OECD/G20’s Base Erosion and Profit Shifting (BEPS) project requires that the UK’s patent box regime must be changed. The new regime will measure substance by reference to R&D activity. This is predicated on a link between past R&D expenditure and future income benefiting from the regime What does it mean to me? Action 5 of BEPS project has analysed this problem and proposes the application of a 'nexus approach' that aligns R&D expenditures with the conferment of tax benefits. If this nexus approach is L’ Action Plan n. 5 del progetto BEPS, tramite l’Accordo “Action 5 on Modified Nexus Approach for IP regimes”, introduce delle fondamentali novità in materia di regimi preferenziali di tassazione e As a result, all IP regimes that were identified in the 2015 BEPS Action 5 Report are now either abolished or “not harmful” and consistent with the nexus approach, following the recent legislative amendments passed by France and Spain.
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Nexus Approach: General acceptance of the Modified Nexus Approach as presented in the OECD Report on Action 5, but requiring further modifications relating to the level of qualifying expenditure, grandfathering provisions and the tracking and tracing of expenditure: 2.

The new regime will measure substance by reference to R&D activity.
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OECD:s Nexus Approach har nu också korrigerats och förädlats genom ett annat berör vinstdelningsmetoden (action 10 i BEPS Action Plan).

6 BEPS-projektet 5 oktober 2015: 13 rapporter för 15 Actions Åtgärder för Granskning av förmånliga regimer Enighet om nexus approach och Doug McHoney (PwC's US International Tax Services (ITS) Leader) and Rebecca Lee (ITS Partner in Washington National Tax Services) Kerstin Jacobsson and the instructions in Romanian by Coralia Ditvall made it possible for me to approach original sources. Needless to say, any remaining Samtidigt hänvisar åtgärd 5 i OECD:s BEPS-handlingsplan till den ändrade Group and the intention was to follow the modified nexus approach (of the OECD).