Research and development related

Joita97009

The letters indicate the costs incurred for a - research and development activities related to a qualified intellectual property right conducted directly by the entrepreneur b - acquisition of the results of to a qualified intellectual property right other than those mentioned in point a . d from a related entity c - acquisition.

Of the results of research and development work related to a qualified intellectual property right other philippines photo editor than those mentioned in letter d from a related entity  d - acquisition of a qualified intellectual property right by the taxpayer. te  if the calculated value of the Nexus indicator is greater than  it is assumed to be . Example Mr. Robert a self-employed programmer who is entitled to IP BOX relief incurred costs that can be allocated to the calculation of the.





Nexus indicator according to lit. value of expenses incurred directly so-called own expenses t outsourced to external entities  lit. b     value of expenses incurred for an unrelated entity lit. value of expenses incurred for the related entity lit. d    because he d t acquire qualified IP from ather entity but created it himself Of course all mentioned costs must be related to R&D activities and the creation of qualified IP.