Nidwalden has created a licence box regime that offers tax relief for qualifying companies…
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Intellectual property (IP) is highly mobile and can be easily separated from the jurisdiction where it was developed and migrated to low-tax jurisdictions...
On 1 January 2011 the new 'licence box rule' in the canton of Nidwalden entered into force. With this rule net licensing income resulting from the right to use intellectual property rights (IP) will be taxed separately at a flat rate of 1.2% for Nidwalden cantonal and communal taxes…
Am Freitag wird Finanzministerin Eveline Widmer-Schlumpf Eckwerte einer Lösung für den Steuerstreit mit der EU vorstellen. Ein wichtiges Element sind Lizenzboxen. In Nidwalden stossen diese Steuerprivilegien derzeit auf grosses Interesse…