De la déduction pour revenus de brevets à la déduction pour revenus d'innovation. Comparaison et analyse critique

Abstract

The Organisation for Economic Co-operation and Development (OECD) and the Group of Twenty (G20) recently set up the « Base Erosion and Profit Shifting » project of which its fifth action aims at reforming national intellectual property regimes which, after examination, were qualified as preferential. In particular, it is the case of Belgium, which abrogated its regime of deduction for patents and which, since January 1st 2017, introduced a new deduction for innovation. Firstly, we briefly defined the B.E.P.S. project of the O.E.C.D. Then, we were more particularly interested in the fifth action of the project, which concerns the intellectual property regimes. Secondly, we defined the features of the new deduction for innovation and made a comparison with regard to the former regime of deduction for patents. Thirdly, we were interested in the intellectual property regime in the Netherlands, « The Innovation box » as well as the recent changes which were made to it because of the B.E.P.S. project. Finally, we made a critical analysis of the new regime set up in Belgium and tried to provide food for thought and some possibilities for improvement.