{"id":3486,"date":"2022-03-01T15:51:49","date_gmt":"2022-03-01T14:51:49","guid":{"rendered":"https:\/\/denisemmanuelphilippetax.be\/?p=3486"},"modified":"2026-05-07T16:46:58","modified_gmt":"2026-05-07T14:46:58","slug":"tax-notes-belgian-mp-oxfam-worried-minimum-tax-wont-cover-patent-boxes","status":"publish","type":"post","link":"https:\/\/denisemmanuelphilippetax.be\/en\/media_en\/tax-notes-belgian-mp-oxfam-worried-minimum-tax-wont-cover-patent-boxes\/","title":{"rendered":"Tax Notes: ‘Belgian MP, Oxfam Worried Minimum Tax Won\u2019t Cover Patent Boxes.\u2019"},"content":{"rendered":"

Belgian Socialist member of Parliament\u00a0Hugues Bayet<\/span>\u00a0and\u00a0Oxfam<\/span>\u00a0have expressed concern that intellectual property revenue could escape global minimum effective taxation envisaged under pillar 2 of the\u00a0OECD<\/span>‘s plan to modernize corporate tax rules.\u00a0<\/span><\/strong><\/p>\n

\u201cIt is interesting to note that this rule could have an adverse impact for companies paying royalties to Belgian companies benefiting from the Belgian IP regime,\u201d\u00a0Denis-Emmanuel Philippe, a lawyer and affiliate professor at the\u00a0Universit\u00e9 de Li\u00e8ge, told\u00a0Tax Notes<\/em>. He explained that Belgian companies under the patent box regime benefit from an effective tax rate of approximately 4 percent. \u201cTherefore, if a foreign company pays royalties to such a Belgian IP company, the source country could request an additional tax of 5 percent” to reach the 9 percent required under the subject-to-tax rule, he said. Belgium would then lose its right to tax, transferring it to the royalty payer\u2019s country, he added.<\/p>\n

Read also the interview of Denis-Emmanuel Philippe in Tax Notes.<\/em><\/strong><\/a><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Belgian Socialist member of Parliament\u00a0Hugues Bayet\u00a0and\u00a0Oxfam\u00a0have expressed concern that intellectual property revenue could escape global minimum effective taxation envisaged under pillar 2 of the\u00a0OECD‘s plan to modernize corporate tax rules.\u00a0 […]<\/p>\n","protected":false},"author":2,"featured_media":588,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"iawp_total_views":2,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[27],"tags":[],"class_list":["post-3486","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media_en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t