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{"sheet":"Info","index":0,"n_rows":18,"n_cols":2,"rows_kept":18}
["Информация о файле"]
[]
["Часть","1 из 1"]
["Строк в этой части","1,925"]
["Всего строк","1,925"]
["Столбцов","7"]
["Создано","2025-11-07 15:39:50"]
["Размер исходного файла","0.02 MB"]
[]
["Структура данных"]
["Название столбца","Тип данных"]
["DATAFLOW","BYTE_ARRAY"]
["REF_AREA","BYTE_ARRAY"]
["FREQ","BYTE_ARRAY"]
["MEASURE","BYTE_ARRAY"]
["REGIME","BYTE_ARRAY"]
["TIME_PERIOD","INT64"]
["OBS_VALUE","BYTE_ARRAY"]

{"sheet":"Data","index":1,"n_rows":1926,"n_cols":7,"rows_kept":1926}
["DATAFLOW","REF_AREA","FREQ","MEASURE","REGIME","TIME_PERIOD","OBS_VALUE"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR_O","REGIME1",2018,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR_O","REGIME1",2019,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR_O","REGIME1",2020,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR_O","REGIME1",2022,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR_O","REGIME1",2023,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR_O","REGIME1",2024,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME3",2018,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME1",2018,"Potentially harmful "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME1",2019,"Harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME1",2020,"Harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","NAME","REGIME1",2018,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","NAME","REGIME1",2019,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","NAME","REGIME1",2020,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","NAME","REGIME1",2022,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","NAME","REGIME1",2023,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","NAME","REGIME1",2024,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","TR","REGIME4",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","QA","REGIME1",2018,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","QA","REGIME1",2019,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","QA","REGIME1",2020,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","QA","REGIME1",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","QA","REGIME1",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","QA","REGIME1",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME2",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME2",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME2",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME2",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME2",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME2",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME1",2018,"8.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME1",2019,"8.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME1",2020,"8.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME1",2022,"8.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME1",2023,"8.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME1",2024,"8.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME2",2018,"Regime for high-tech start-up companies under law no. 71/2013 and delegated decree no. 116/2014"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME2",2019,"Regime for high-tech start-up companies under law no. 71/2013 and delegated decree no. 116/2014"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME2",2020,"Regime for high-tech start-up companies under law no. 71/2013 and delegated decree no. 116/2014"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME2",2022,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME2",2023,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME2",2024,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME2",2018,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME2",2019,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME2",2020,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME2",2022,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME2",2023,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME2",2024,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME3",2018,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME3",2019,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME3",2020,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","NAME","REGIME1",2018,"International headquarters regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","NAME","REGIME1",2019,"International Business Centre"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","NAME","REGIME1",2020,"International Business Centre"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","NAME","REGIME1",2022,"International Business Centre"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","NAME","REGIME1",2023,"International Business Centre"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","NAME","REGIME1",2024,"International Business Centre"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME2",2018,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME2",2019,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME2",2020,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME2",2022,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME2",2023,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME2",2024,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","COMMENTS","REGIME1",2018,"The regime is applicable for the following intangible assets:  1) in respect of which a patent or plant breeder’s right was granted to the taxpayer or for which an application was filed for a patent or plant breeder’s right; 2) which has the form of copyrighted software, protected by a patent for plant breeder’s right; 3) for which a license to sell a medicinal product was granted;4) for which a supplementary protection certificate was granted by a patent office or similar organization to the taxpayer; 5) for which a registered utility model for the protection of innovation was granted to the taxpayer; or 6) that is related to an intangible asset as referred to in parts 1 up to and including 5 before; For small taxpayers: an intangible asset with similar characteristics as those listed above that is the result of research and development. The term “intangible asset”, includes an exclusive license to use such an intangible asset in a specific way, for a certain period or in a specific geographical area.If the research and development referred to above relates to the further development of an intangible asset, which was not produced by the taxpayer himself, then there will only be an intangible asset produced by the taxpayer, if the research and development resulted in a new intangible asset, and the new intangible asset resulted from this research and development."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","COMMENTS","REGIME1",2019,"The regime is applicable for the following intangible assets:  1) in respect of which a patent or plant breeder’s right was granted to the taxpayer or for which an application was filed for a patent or plant breeder’s right; 2) which has the form of copyrighted software, protected by a patent for plant breeder’s right; 3) for which a license to sell a medicinal product was granted;4) for which a supplementary protection certificate was granted by a patent office or similar organization to the taxpayer; 5) for which a registered utility model for the protection of innovation was granted to the taxpayer; or 6) that is related to an intangible asset as referred to in parts 1 up to and including 5 before; For small taxpayers: an intangible asset with similar characteristics as those listed above that is the result of research and development. The term “intangible asset”, includes an exclusive license to use such an intangible asset in a specific way, for a certain period or in a specific geographical area.If the research and development referred to above relates to the further development of an intangible asset, which was not produced by the taxpayer himself, then there will only be an intangible asset produced by the taxpayer, if the research and development resulted in a new intangible asset, and the new intangible asset resulted from this research and development."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","COMMENTS","REGIME1",2020,"The regime is applicable for the following intangible assets:  1) in respect of which a patent or plant breeder’s right was granted to the taxpayer or for which an application was filed for a patent or plant breeder’s right; 2) which has the form of copyrighted software, protected by a patent for plant breeder’s right; 3) for which a license to sell a medicinal product was granted;4) for which a supplementary protection certificate was granted by a patent office or similar organization to the taxpayer; 5) for which a registered utility model for the protection of innovation was granted to the taxpayer; or 6) that is related to an intangible asset as referred to in parts 1 up to and including 5 before; For small taxpayers: an intangible asset with similar characteristics as those listed above that is the result of research and development. The term “intangible asset”, includes an exclusive license to use such an intangible asset in a specific way, for a certain period or in a specific geographical area.If the research and development referred to above relates to the further development of an intangible asset, which was not produced by the taxpayer himself, then there will only be an intangible asset produced by the taxpayer, if the research and development resulted in a new intangible asset, and the new intangible asset resulted from this research and development."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","COMMENTS","REGIME1",2022,"The regime is applicable for the following intangible assets:  1) in respect of which a patent or plant breeder’s right was granted to the taxpayer or for which an application was filed for a patent or plant breeder’s right; 2) which has the form of copyrighted software, protected by a patent for plant breeder’s right; 3) for which a license to sell a medicinal product was granted;4) for which a supplementary protection certificate was granted by a patent office or similar organization to the taxpayer; 5) for which a registered utility model for the protection of innovation was granted to the taxpayer; or 6) that is related to an intangible asset as referred to in parts 1 up to and including 5 before; For small taxpayers: an intangible asset with similar characteristics as those listed above that is the result of research and development. The term “intangible asset”, includes an exclusive license to use such an intangible asset in a specific way, for a certain period or in a specific geographical area.If the research and development referred to above relates to the further development of an intangible asset, which was not produced by the taxpayer himself, then there will only be an intangible asset produced by the taxpayer, if the research and development resulted in a new intangible asset, and the new intangible asset resulted from this research and development."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","COMMENTS","REGIME1",2023,"The regime is applicable for the following intangible assets:  1) in respect of which a patent or plant breeder’s right was granted to the taxpayer or for which an application was filed for a patent or plant breeder’s right; 2) which has the form of copyrighted software, protected by a patent for plant breeder’s right; 3) for which a license to sell a medicinal product was granted;4) for which a supplementary protection certificate was granted by a patent office or similar organization to the taxpayer; 5) for which a registered utility model for the protection of innovation was granted to the taxpayer; or 6) that is related to an intangible asset as referred to in parts 1 up to and including 5 before; For small taxpayers: an intangible asset with similar characteristics as those listed above that is the result of research and development. The term “intangible asset”, includes an exclusive license to use such an intangible asset in a specific way, for a certain period or in a specific geographical area.If the research and development referred to above relates to the further development of an intangible asset, which was not produced by the taxpayer himself, then there will only be an intangible asset produced by the taxpayer, if the research and development resulted in a new intangible asset, and the new intangible asset resulted from this research and development."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","COMMENTS","REGIME1",2024,"The regime is applicable for the following intangible assets:  1) in respect of which a patent or plant breeder�s right was granted to the taxpayer or for which an application was filed for a patent or plant breeder�s right; 2) which has the form of copyrighted software, protected by a patent for plant breeder�s right; 3) for which a license to sell a medicinal product was granted;4) for which a supplementary protection certificate was granted by a patent office or similar organization to the taxpayer; 5) for which a registered utility model for the protection of innovation was granted to the taxpayer; or 6) that is related to an intangible asset as referred to in parts 1 up to and including 5 before; For small taxpayers: an intangible asset with similar characteristics as those listed above that is the result of research and development. The term �intangible asset�, includes an exclusive license to use such an intangible asset in a specific way, for a certain period or in a specific geographical area.If the research and development referred to above relates to the further development of an intangible asset, which was not produced by the taxpayer himself, then there will only be an intangible asset produced by the taxpayer, if the research and development resulted in a new intangible asset, and the new intangible asset resulted from this research and development."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to computer programs, qualifying patents, plant breeders rights and supplementary certificates e.g. under Council Regulation (EC) No. 469/2009, which are the result of R&D, may qualify for relief. Qualifying patents means: any patent granted following a substantive examination for inventive step; any patent granted prior to 1 January 2016; and a patent granted between 1 Jan 2016 and 1 Jan 2017 without a full examination which is certified by a patent agent as having met the patentability criteria. Short term patents, petty patents and utility models are excluded. Marketing and brand-related IP are excluded. Irish patent legislation follows the patentability criteria set out in the European Patent Convention. In order to qualify for the KDB under the third category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria and is not yet part of the prior art at a given date, but has not been patented."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to computer programs, qualifying patents, plant breeders rights and supplementary certificates e.g. under Council Regulation (EC) No. 469/2009, which are the result of R&D, may qualify for relief. Qualifying patents means: any patent granted following a substantive examination for inventive step; any patent granted prior to 1 January 2016; and a patent granted between 1 Jan 2016 and 1 Jan 2017 without a full examination which is certified by a patent agent as having met the patentability criteria. Short term patents, petty patents and utility models are excluded. Marketing and brand-related IP are excluded. Irish patent legislation follows the patentability criteria set out in the European Patent Convention. In order to qualify for the KDB under the third category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria and is not yet part of the prior art at a given date, but has not been patented."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to computer programs, qualifying patents, plant breeders rights and supplementary certificates e.g. under Council Regulation (EC) No. 469/2009, which are the result of R&D, may qualify for relief. Qualifying patents means: any patent granted following a substantive examination for inventive step; any patent granted prior to 1 January 2016; and a patent granted between 1 Jan 2016 and 1 Jan 2017 without a full examination which is certified by a patent agent as having met the patentability criteria. Short term patents, petty patents and utility models are excluded. Marketing and brand-related IP are excluded. Irish patent legislation follows the patentability criteria set out in the European Patent Convention. In order to qualify for the KDB under the third category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria and is not yet part of the prior art at a given date, but has not been patented."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to computer programs, qualifying patents, plant breeders rights and supplementary certificates e.g. under Council Regulation (EC) No. 469/2009, which are the result of R&D, may qualify for relief. Qualifying patents means: any patent granted following a substantive examination for inventive step; any patent granted prior to 1 January 2016; and a patent granted between 1 Jan 2016 and 1 Jan 2017 without a full examination which is certified by a patent agent as having met the patentability criteria. Short term patents, petty patents and utility models are excluded. Marketing and brand-related IP are excluded. Irish patent legislation follows the patentability criteria set out in the European Patent Convention. In order to qualify for the KDB under the third category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria and is not yet part of the prior art at a given date, but has not been patented."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to computer programs, qualifying patents, plant breeders rights and supplementary certificates e.g. under Council Regulation (EC) No. 469/2009, which are the result of R&D, may qualify for relief. Qualifying patents means: any patent granted following a substantive examination for inventive step; any patent granted prior to 1 January 2016; and a patent granted between 1 Jan 2016 and 1 Jan 2017 without a full examination which is certified by a patent agent as having met the patentability criteria. Short term patents, petty patents and utility models are excluded. Marketing and brand-related IP are excluded. Irish patent legislation follows the patentability criteria set out in the European Patent Convention. In order to qualify for the KDB under the third category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria and is not yet part of the prior art at a given date, but has not been patented."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to computer programs, qualifying patents, plant breeders rights and supplementary certificates e.g. under Council Regulation (EC) No. 469/2009, which are the result of R&D, may qualify for relief. Qualifying patents means: any patent granted following a substantive examination for inventive step; any patent granted prior to 1 January 2016; and a patent granted between 1 Jan 2016 and 1 Jan 2017 without a full examination which is certified by a patent agent as having met the patentability criteria. Short term patents, petty patents and utility models are excluded. Marketing and brand-related IP are excluded. Irish patent legislation follows the patentability criteria set out in the European Patent Convention. In order to qualify for the KDB under the third category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria and is not yet part of the prior art at a given date, but has not been patented."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","COMMENTS","REGIME1",2018,"According to article 2(1) of Bill 654, qualifying intangible assets include intangible assets protected by means of a patent, utility models or industrial designs protected by means of a registration and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","NAME","REGIME1",2018,"Foreign derived intangible income (FDII)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","NAME","REGIME1",2019,"Foreign derived intangible income (FDII)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","NAME","REGIME1",2020,"Foreign derived intangible income (FDII)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","NAME","REGIME1",2022,"Foreign derived intangible income (FDII)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","NAME","REGIME1",2023,"Foreign derived intangible income (FDII)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","NAME","REGIME1",2024,"Foreign derived intangible income (FDII)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR_O","REGIME1",2018,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR_O","REGIME1",2019,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR_O","REGIME1",2020,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR_O","REGIME1",2022,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR_O","REGIME1",2023,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR_O","REGIME1",2024,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME3",2018,"Qualifying assets refers to intellectual property rights, which were registered under Laws No. 9,739 of 17 December 1937 (Copyrights), and No. 17,164 of 2 September 1999 (Patent of Invention), provided that they originate in activities of research and development carried put within the free zones."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME3",2019,"Qualifying assets refers to intellectual property rights, which were registered under Laws No. 9,739 of 17 December 1937 (Copyrights), and No. 17,164 of 2 September 1999 (Patent of Invention), provided that they originate in activities of research and development carried put within the free zones."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME3",2020,"Qualifying assets refers to intellectual property rights, which were registered under Laws No. 9,739 of 17 December 1937 (Copyrights), and No. 17,164 of 2 September 1999 (Patent of Invention), provided that they originate in activities of research and development carried put within the free zones."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","TR_O","REGIME1",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","TR_O","REGIME1",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME1",2019,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME1",2020,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME1",2022,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME1",2023,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME1",2024,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME2",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME2",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME2",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME2",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME2",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR_O","REGIME2",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR_O","REGIME2",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR_O","REGIME2",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","NAME","REGIME1",2022,"Tax exempt company"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","NAME","REGIME1",2023,"Tax exempt company"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","NAME","REGIME1",2024,"Tax exempt company"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","NAME","REGIME1",2018,"Special regime for exploitation of certain intangibles "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","NAME","REGIME1",2019,"Special regime for exploitation of certain intangibles "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","NAME","REGIME1",2020,"Special regime for exploitation of certain intangibles "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","NAME","REGIME1",2022,"Special regime for exploitation of certain intangibles "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","NAME","REGIME1",2023,"Special regime for exploitation of certain intangibles "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","NAME","REGIME1",2024,"Special regime for exploitation of certain intangibles "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","PRS","REGIME1",2018,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","PRS","REGIME1",2019,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","PRS","REGIME1",2020,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","PRS","REGIME1",2023,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","PRS","REGIME1",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR","REGIME1",2018,"4.44%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR","REGIME1",2019,"4.44%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR","REGIME1",2020,"3.76%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR","REGIME1",2022,"3.76%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR","REGIME1",2023,"3.76%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR","REGIME1",2024,"3.76%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR","REGIME1",2018,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR","REGIME1",2019,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR","REGIME1",2020,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR","REGIME1",2022,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR","REGIME1",2023,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR","REGIME1",2024,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME1",2018,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME1",2019,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME1",2020,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME1",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME1",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME1",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME2",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME2",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME2",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME2",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME2",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME2",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","NAME","REGIME1",2018,"Tax on income from patent"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","NAME","REGIME1",2019,"Tax on income from patent"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","NAME","REGIME1",2020,"Tax on income from patent"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","NAME","REGIME1",2022,"Tax on income from patent"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","NAME","REGIME1",2023,"Tax on income from patent"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","NAME","REGIME1",2024,"Tax on income from patent"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR_O","REGIME1",2018,"30.91% to 35.54%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR_O","REGIME1",2019,"30.91% to 35.54%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR_O","REGIME1",2020,"30.91% to 35.54%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR_O","REGIME1",2022,"30.91% to 35.54%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR_O","REGIME1",2023,"30.91% to 35.54%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR_O","REGIME1",2024,"30.91% to 35.54%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","QA","REGIME1",2018,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","QA","REGIME1",2019,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","QA","REGIME1",2020,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","QA","REGIME1",2022,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","QA","REGIME1",2023,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","QA","REGIME1",2024,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR","REGIME1",2018,"12.00% + 1.95% IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR","REGIME1",2019,"12.00% + 1.95% IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR","REGIME1",2020,"12.00% + 1.95% IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR","REGIME1",2022,"12.00% + 1.95% IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR","REGIME1",2023,"12.00% + 1.95% IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR","REGIME1",2024,"12.00% + 1.95% IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","NAME","REGIME1",2018,"Special taxation for transfer, acquisition, etc. of technology"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","NAME","REGIME1",2019,"Special taxation for transfer, acquisition, etc. of technology"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","NAME","REGIME1",2020,"Special taxation for transfer, acquisition, etc. of technology"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","NAME","REGIME1",2022,"Special taxation for transfer, acquisition, etc. of technology"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","NAME","REGIME1",2023,"Special taxation for transfer, acquisition, etc. of technology"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","NAME","REGIME1",2024,"Special taxation for transfer, acquisition, etc. of technology"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR_O","REGIME1",2018,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR_O","REGIME1",2019,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR_O","REGIME1",2020,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR_O","REGIME1",2022,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR_O","REGIME1",2023,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR_O","REGIME1",2024,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","TR_O","REGIME1",2018,"24.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME2",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","NAME","REGIME2",2018,"Nevis business corporation"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","NAME","REGIME2",2019,"Nevis business corporation"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","NAME","REGIME2",2020,"Nevis business corporation"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","PRS","REGIME3",2018,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","NAME","REGIME1",2018,"International business companies"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","QA","REGIME2",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR_O","REGIME1",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR_O","REGIME1",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR_O","REGIME1",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME1",2022,"11.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME1",2023,"11.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME1",2024,"11.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME2",2018,"5/B regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME2",2019,"5/B regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME2",2020,"5/B regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME2",2022,"Technology development zones regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME2",2023,"Technology development zones regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME2",2024,"Technology development zones regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR","REGIME1",2018,"7.80%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR","REGIME1",2019,"7.80%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR","REGIME1",2020,"7.80%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR","REGIME1",2022,"7.80%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR","REGIME1",2023,"7.80%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR","REGIME1",2024,"7.80%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to SME’s • Certain IP derived from R&D activities for which a so called R&D declaration has been issued ; Non-SME’s: • Certain IP derived from R&D activities for which a so called R&D declaration has been issued; and 1. Patents and breeders rights 2. Applications for patents and breeders rights 3. Software The term software (in Dutch: ‘programmatuur’) means software as it is understood in spoken language within the social standards. The demanded innovative element of software is ensured by the aforementioned R&D declaration which is obliged to have for every taxpayer opting for the regime of the innovation box. 4. Market authorisation of a medical product 5. Extensions of patent protection 6. Utility models 7. Exclusive licence to exploit IP connected to items 1-6 8. IP connected to items 1-7 The term “IP connected to items 1-7” is meant to qualify IPassets which are so closely connected to each other that it would require an unrealisticly detailed level of administration by the taxpayer that the tax payer would be engaged in a complex track-and-trace-system to monitor the costs related to the IP. This follows from paragraph 57 of the Action 5 Report. IP can therefore qualify for the innovation box if they are closely related to IP mentioned in 1-7. Examples of closely related IP given in the clarification of the legislation is when the research department produces multiple IP’s which result from related technologies. In this context is emphasized that IP that is by matter of coincidence produced in the same lab notautomatically related IP is in that sense. </br><br>Third Category: IP derived from R&D activities for which a so called R&D declaration has been issued. Conditions for issuance of such declaration are in line with Report. The issuance of a R&D-declaration is done by an organization (RVO.nl) which is a part of the central government (part of the Ministry of Economic affairs). A declaration is issued for two types of ‘projects’, defined by law. These are technological-scientific research and research to the development of new (parts of) physical products, physical processes or new technical software. The tax payer is obliged to describe the R&D-activities that will be done. RVO.nl checks this and will judge this on its content. The judgement is done by professional, technical experts with technical knowledge and background. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to SME’s • Certain IP derived from R&D activities for which a so called R&D declaration has been issued ; Non-SME’s: • Certain IP derived from R&D activities for which a so called R&D declaration has been issued; and 1. Patents and breeders rights 2. Applications for patents and breeders rights 3. Software The term software (in Dutch: ‘programmatuur’) means software as it is understood in spoken language within the social standards. The demanded innovative element of software is ensured by the aforementioned R&D declaration which is obliged to have for every taxpayer opting for the regime of the innovation box. 4. Market authorisation of a medical product 5. Extensions of patent protection 6. Utility models 7. Exclusive licence to exploit IP connected to items 1-6 8. IP connected to items 1-7 The term “IP connected to items 1-7” is meant to qualify IPassets which are so closely connected to each other that it would require an unrealisticly detailed level of administration by the taxpayer that the tax payer would be engaged in a complex track-and-trace-system to monitor the costs related to the IP. This follows from paragraph 57 of the Action 5 Report. IP can therefore qualify for the innovation box if they are closely related to IP mentioned in 1-7. Examples of closely related IP given in the clarification of the legislation is when the research department produces multiple IP’s which result from related technologies. In this context is emphasized that IP that is by matter of coincidence produced in the same lab notautomatically related IP is in that sense. </br><br>Third Category: IP derived from R&D activities for which a so called R&D declaration has been issued. Conditions for issuance of such declaration are in line with Report. The issuance of a R&D-declaration is done by an organization (RVO.nl) which is a part of the central government (part of the Ministry of Economic affairs). A declaration is issued for two types of ‘projects’, defined by law. These are technological-scientific research and research to the development of new (parts of) physical products, physical processes or new technical software. The tax payer is obliged to describe the R&D-activities that will be done. RVO.nl checks this and will judge this on its content. The judgement is done by professional, technical experts with technical knowledge and background. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to SME’s • Certain IP derived from R&D activities for which a so called R&D declaration has been issued ; Non-SME’s: • Certain IP derived from R&D activities for which a so called R&D declaration has been issued; and 1. Patents and breeders rights 2. Applications for patents and breeders rights 3. Software The term software (in Dutch: ‘programmatuur’) means software as it is understood in spoken language within the social standards. The demanded innovative element of software is ensured by the aforementioned R&D declaration which is obliged to have for every taxpayer opting for the regime of the innovation box. 4. Market authorisation of a medical product 5. Extensions of patent protection 6. Utility models 7. Exclusive licence to exploit IP connected to items 1-6 8. IP connected to items 1-7 The term “IP connected to items 1-7” is meant to qualify IPassets which are so closely connected to each other that it would require an unrealisticly detailed level of administration by the taxpayer that the tax payer would be engaged in a complex track-and-trace-system to monitor the costs related to the IP. This follows from paragraph 57 of the Action 5 Report. IP can therefore qualify for the innovation box if they are closely related to IP mentioned in 1-7. Examples of closely related IP given in the clarification of the legislation is when the research department produces multiple IP’s which result from related technologies. In this context is emphasized that IP that is by matter of coincidence produced in the same lab notautomatically related IP is in that sense. </br><br>Third Category: IP derived from R&D activities for which a so called R&D declaration has been issued. Conditions for issuance of such declaration are in line with Report. The issuance of a R&D-declaration is done by an organization (RVO.nl) which is a part of the central government (part of the Ministry of Economic affairs). A declaration is issued for two types of ‘projects’, defined by law. These are technological-scientific research and research to the development of new (parts of) physical products, physical processes or new technical software. The tax payer is obliged to describe the R&D-activities that will be done. RVO.nl checks this and will judge this on its content. The judgement is done by professional, technical experts with technical knowledge and background. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to SME’s • Certain IP derived from R&D activities for which a so called R&D declaration has been issued ; Non-SME’s: • Certain IP derived from R&D activities for which a so called R&D declaration has been issued; and 1. Patents and breeders rights 2. Applications for patents and breeders rights 3. Software The term software (in Dutch: ‘programmatuur’) means software as it is understood in spoken language within the social standards. The demanded innovative element of software is ensured by the aforementioned R&D declaration which is obliged to have for every taxpayer opting for the regime of the innovation box. 4. Market authorisation of a medical product 5. Extensions of patent protection 6. Utility models 7. Exclusive licence to exploit IP connected to items 1-6 8. IP connected to items 1-7 The term “IP connected to items 1-7” is meant to qualify IPassets which are so closely connected to each other that it would require an unrealisticly detailed level of administration by the taxpayer that the tax payer would be engaged in a complex track-and-trace-system to monitor the costs related to the IP. This follows from paragraph 57 of the Action 5 Report. IP can therefore qualify for the innovation box if they are closely related to IP mentioned in 1-7. Examples of closely related IP given in the clarification of the legislation is when the research department produces multiple IP’s which result from related technologies. In this context is emphasized that IP that is by matter of coincidence produced in the same lab notautomatically related IP is in that sense. </br><br><br>Third Category: IP derived from R&D activities for which a so called R&D declaration has been issued. Conditions for issuance of such declaration are in line with Report. The issuance of a R&D-declaration is done by an organization (RVO.nl) which is a part of the central government (part of the Ministry of Economic affairs). A declaration is issued for two types of ‘projects’, defined by law. These are technological-scientific research and research to the development of new (parts of) physical products, physical processes or new technical software. The tax payer is obliged to describe the R&D-activities that will be done. RVO.nl checks this and will judge this on its content. The judgement is done by professional, technical experts with technical knowledge and background. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to SME’s • Certain IP derived from R&D activities for which a so called R&D declaration has been issued ; Non-SME’s: • Certain IP derived from R&D activities for which a so called R&D declaration has been issued; and 1. Patents and breeders rights 2. Applications for patents and breeders rights 3. Software The term software (in Dutch: ‘programmatuur’) means software as it is understood in spoken language within the social standards. The demanded innovative element of software is ensured by the aforementioned R&D declaration which is obliged to have for every taxpayer opting for the regime of the innovation box. 4. Market authorisation of a medical product 5. Extensions of patent protection 6. Utility models 7. Exclusive licence to exploit IP connected to items 1-6 8. IP connected to items 1-7 The term “IP connected to items 1-7” is meant to qualify IPassets which are so closely connected to each other that it would require an unrealisticly detailed level of administration by the taxpayer that the tax payer would be engaged in a complex track-and-trace-system to monitor the costs related to the IP. This follows from paragraph 57 of the Action 5 Report. IP can therefore qualify for the innovation box if they are closely related to IP mentioned in 1-7. Examples of closely related IP given in the clarification of the legislation is when the research department produces multiple IP’s which result from related technologies. In this context is emphasized that IP that is by matter of coincidence produced in the same lab notautomatically related IP is in that sense. </br><br><br>Third Category: IP derived from R&D activities for which a so called R&D declaration has been issued. Conditions for issuance of such declaration are in line with Report. The issuance of a R&D-declaration is done by an organization (RVO.nl) which is a part of the central government (part of the Ministry of Economic affairs). A declaration is issued for two types of ‘projects’, defined by law. These are technological-scientific research and research to the development of new (parts of) physical products, physical processes or new technical software. The tax payer is obliged to describe the R&D-activities that will be done. RVO.nl checks this and will judge this on its content. The judgement is done by professional, technical experts with technical knowledge and background. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to SME�s � Certain IP derived from R&D activities for which a so called R&D declaration has been issued ; Non-SME�s: � Certain IP derived from R&D activities for which a so called R&D declaration has been issued; and 1. Patents and breeders rights 2. Applications for patents and breeders rights 3. Software The term software (in Dutch: �programmatuur�) means software as it is understood in spoken language within the social standards. The demanded innovative element of software is ensured by the aforementioned R&D declaration which is obliged to have for every taxpayer opting for the regime of the innovation box. 4. Market authorisation of a medical product 5. Extensions of patent protection 6. Utility models 7. Exclusive licence to exploit IP connected to items 1-6 8. IP connected to items 1-7 The term �IP connected to items 1-7� is meant to qualify IPassets which are so closely connected to each other that it would require an unrealisticly detailed level of administration by the taxpayer that the tax payer would be engaged in a complex track-and-trace-system to monitor the costs related to the IP. This follows from paragraph 57 of the Action 5 Report. IP can therefore qualify for the innovation box if they are closely related to IP mentioned in 1-7. Examples of closely related IP given in the clarification of the legislation is when the research department produces multiple IP�s which result from related technologies. In this context is emphasized that IP that is by matter of coincidence produced in the same lab notautomatically related IP is in that sense. </br>\r\nThird Category: IP derived from R&D activities for which a so called R&D declaration has been issued. Conditions for issuance of such declaration are in line with Report. The issuance of a R&D-declaration is done by an organization (RVO.nl) which is a part of the central government (part of the Ministry of Economic affairs). A declaration is issued for two types of �projects�, defined by law. These are technological-scientific research and research to the development of new (parts of) physical products, physical processes or new technical software. The tax payer is obliged to describe the R&D-activities that will be done. RVO.nl checks this and will judge this on its content. The judgement is done by professional, technical experts with technical knowledge and background. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","COMMENTS","REGIME1",2018,"Qualifying IP assets are: patents or utility models, and copyrighted software. (§ 13a para. 1/ § 13b para. 1) * Assets that are in process of patent/utility model application can benefit from the regime. If application is eventually rejected, the taxpayer is obliged to submit an additional tax declaration and to pay back provided benefits and relevant sanctions. (§ 13a paras. 9 and 10/ § 13b paras. 10 and 11)."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","COMMENTS","REGIME1",2019,"Qualifying IP assets are: patents or utility models, and copyrighted software. (§ 13a para. 1/ § 13b para. 1) * Assets that are in process of patent/utility model application can benefit from the regime. If application is eventually rejected, the taxpayer is obliged to submit an additional tax declaration and to pay back provided benefits and relevant sanctions. (§ 13a paras. 9 and 10/ § 13b paras. 10 and 11)."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","COMMENTS","REGIME1",2020,"Qualifying IP assets are: patents or utility models, and copyrighted software. (§ 13a para. 1/ § 13b para. 1) * Assets that are in process of patent/utility model application can benefit from the regime. If application is eventually rejected, the taxpayer is obliged to submit an additional tax declaration and to pay back provided benefits and relevant sanctions. (§ 13a paras. 9 and 10/ § 13b paras. 10 and 11)."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","COMMENTS","REGIME1",2022,"Qualifying IP assets are: patents or utility models, and copyrighted software. (§ 13a para. 1/ § 13b para. 1) * Assets that are in process of patent/utility model application can benefit from the regime. If application is eventually rejected, the taxpayer is obliged to submit an additional tax declaration and to pay back provided benefits and relevant sanctions. (§ 13a paras. 9 and 10/ § 13b paras. 10 and 11)."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","COMMENTS","REGIME1",2023,"Qualifying IP assets are: patents or utility models, and copyrighted software. (§ 13a para. 1/ § 13b para. 1) * Assets that are in process of patent/utility model application can benefit from the regime. If application is eventually rejected, the taxpayer is obliged to submit an additional tax declaration and to pay back provided benefits and relevant sanctions. (§ 13a paras. 9 and 10/ § 13b paras. 10 and 11)."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","COMMENTS","REGIME1",2024,"Qualifying IP assets are: patents or utility models, and copyrighted software. (� 13a para. 1/ � 13b para. 1) * Assets that are in process of patent/utility model application can benefit from the regime. If application is eventually rejected, the taxpayer is obliged to submit an additional tax declaration and to pay back provided benefits and relevant sanctions. (� 13a paras. 9 and 10/ � 13b paras. 10 and 11)."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME2",2018,"Qualifying assets refers to assets derived from the activities of research and development in the areas of biotechnology and bioinformatics: copyrighted software or patents."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME2",2019,"Qualifying assets refers to assets derived from the activities of research and development in the areas of biotechnology and bioinformatics: copyrighted software or patents."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME2",2020,"Qualifying assets refers to assets derived from the activities of research and development in the areas of biotechnology and bioinformatics: copyrighted software or patents."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME2",2022,"Qualifying assets refers to intellectual property rights, which were registered under Laws No. 9,739 of 17 December 1937 (Copyrights), and No. 17,164 of 2 September 1999 (Patent of Invention), provided that they originate in activities of research and development carried put within the free zones."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME2",2023,"Qualifying assets refers to intellectual property rights, which were registered under Laws No. 9,739 of 17 December 1937 (Copyrights), and No. 17,164 of 2 September 1999 (Patent of Invention), provided that they originate in activities of research and development carried put within the free zones."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME2",2024,"Qualifying assets refers to intellectual property rights, which were registered under Laws No. 9,739 of 17 December 1937 (Copyrights), and No. 17,164 of 2 September 1999 (Patent of Invention), provided that they originate in activities of research and development carried put within the free zones."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","QA","REGIME1",2019,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","QA","REGIME1",2020,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","QA","REGIME1",2022,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","QA","REGIME1",2023,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","QA","REGIME1",2024,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","QA","REGIME2",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","QA","REGIME2",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","QA","REGIME2",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","COMMENTS","REGIME2",2022,"Law on Corporate Income Tax of the Republic of Lithuania provides the companies implementing large\u0002scale investment projects with a corporate income tax exemption for up to 20 years from the moment investment agreement with the Ministry of the Economy and Innovation of the Republic of Lithuania enters in force. This tax exemption applies to companies which have concluded mentioned large-scale investment agreements until 31 December 2025."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","COMMENTS","REGIME2",2023,"Law on Corporate Income Tax of the Republic of Lithuania provides the companies implementing large\u0002scale investment projects with a corporate income tax exemption for up to 20 years from the moment investment agreement with the Ministry of the Economy and Innovation of the Republic of Lithuania enters in force. This tax exemption applies to companies which have concluded mentioned large-scale investment agreements until 31 December 2025."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","COMMENTS","REGIME2",2024,"Law on Corporate Income Tax of the Republic of Lithuania provides the companies implementing large\u0002scale investment projects with a corporate income tax exemption for up to 20 years from the moment investment agreement with the Ministry of the Economy and Innovation of the Republic of Lithuania enters in force. This tax exemption applies to companies which have concluded mentioned large-scale investment agreements until 31 December 2025."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","QA","REGIME1",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","QA","REGIME1",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","PRS","REGIME1",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","TR","REGIME2",2018,"1.00% to 2.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","PRS","REGIME2",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BLZ","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BLZ","A","PRS","REGIME1",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BWA","A","PRS","REGIME1",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR_O","REGIME1",2018,"9.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR_O","REGIME1",2019,"9.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR_O","REGIME1",2020,"9.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR_O","REGIME1",2022,"9.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR_O","REGIME1",2023,"9.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR_O","REGIME1",2024,"9.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","NAME","REGIME1",2018,"Knowledge development box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","NAME","REGIME1",2019,"Knowledge development box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","NAME","REGIME1",2020,"Knowledge development box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","NAME","REGIME1",2022,"Knowledge development box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","NAME","REGIME1",2023,"Knowledge development box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","NAME","REGIME1",2024,"Knowledge development box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME1",2018,"5.00%/8.00%/7.50%/16.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME1",2019,"5.00%/8.00%/7.50%/16.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME1",2020,"5.00%/8.00%/7.50%/16.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME1",2022,"5.00%/8.00%/7.50%/16.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME1",2023,"5.00%/8.00%/7.50%/16.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME1",2024,"5.00%/8.00%/7.50%/16.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME2",2018,"6.00%/7.50%/12.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME2",2019,"6.00%/7.50%/12.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME2",2020,"6.00%/7.50%/12.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME2",2022,"6.00%/7.50%/12.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME2",2023,"6.00%/7.50%/12.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR","REGIME2",2024,"6.00%/7.50%/12.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME2",2018,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME2",2019,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME2",2020,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME2",2022,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME2",2023,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME2",2024,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR_O","REGIME1",2018,"24.00% + 3.90%IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR_O","REGIME1",2019,"24.00% + 3.90%IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR_O","REGIME1",2020,"24.00% + 3.90%IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR_O","REGIME1",2022,"24.00% + 3.90%IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR_O","REGIME1",2023,"24.00% + 3.90%IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","TR_O","REGIME1",2024,"24.00% + 3.90%IRAP"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","TR","REGIME1",2018,"0.00%, 5.00%, 10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","QA","REGIME2",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","QA","REGIME2",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","QA","REGIME2",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","NAME","REGIME3",2018,"Companies act"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","NAME","REGIME3",2019,"Companies act"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","NAME","REGIME3",2020,"Companies act"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","QA","REGIME3",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","QA","REGIME3",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","QA","REGIME3",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","NAME","REGIME1",2018,"International business company"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","PRS","REGIME2",2018,"In the process of being eliminated"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","QA","REGIME3",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","PRS","REGIME3",2018,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","PRS","REGIME1",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","NAME","REGIME1",2018,"Partial exemption for income from certain intangible assets (Federal regime)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","NAME","REGIME1",2019,"Partial exemption for income from certain intangible assets (Federal regime)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","NAME","REGIME1",2020,"Partial exemption for income from certain intangible assets (Federal regime)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","NAME","REGIME1",2022,"Partial exemption for income from certain intangible assets (Federal regime)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","NAME","REGIME1",2023,"Partial exemption for income from certain intangible assets (Federal regime)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","NAME","REGIME1",2024,"Partial exemption for income from certain intangible assets (Federal regime)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","PRS","REGIME2",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR_O","REGIME1",2018,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR_O","REGIME1",2019,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR_O","REGIME1",2020,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR_O","REGIME1",2022,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR_O","REGIME1",2023,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR_O","REGIME1",2024,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","PRS","REGIME1",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to patents and supplementary protection certificates, copyrighted computers programs (software), plant variety rights, orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to patents and supplementary protection certificates, copyrighted computers programs (software), plant variety rights, orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to patents and supplementary protection certificates, copyrighted computers programs (software), plant variety rights, orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to patents and supplementary protection certificates, copyrighted computers programs (software), plant variety rights, orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to patents and supplementary protection certificates, copyrighted computers programs (software), plant variety rights, orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to patents and supplementary protection certificates, copyrighted computers programs (software), plant variety rights, orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME1",2018,"Benefits under law 16.906 for biotechnology "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME1",2022,"Benefits under lit S art. 52 for biotechnology and for software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME1",2023,"Benefits under lit S art. 52 for biotechnology and for software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME1",2024,"Benefits under lit S art. 52 for biotechnology and for software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME2",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME2",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME2",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME2",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME2",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME2",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME3",2018,"Free zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME3",2019,"Free zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME3",2020,"Free zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME3",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME3",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME3",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHE","A","QA","REGIME1",2020,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHE","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","PRS","REGIME2",2022,"Potentially harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","PRS","REGIME2",2023,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","PRS","REGIME2",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","TR","REGIME1",2022,"8.11% to 11.39% (effective)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","TR","REGIME1",2023,"8.11% to 11.38% (effective)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","TR","REGIME1",2024,"8.11% to 11.39% (effective)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","TR_O","REGIME1",2022,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","TR_O","REGIME1",2023,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","TR_O","REGIME1",2024,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","PRS","REGIME1",2022,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","NAME","REGIME1",2022,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","NAME","REGIME1",2023,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","NAME","REGIME1",2024,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BWA","A","TR","REGIME1",2018,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","PRS","REGIME1",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","PRS","REGIME1",2019,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","PRS","REGIME1",2020,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","PRS","REGIME1",2022,"Potentially harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","PRS","REGIME1",2023,"Potentially harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","PRS","REGIME1",2024,"Potentially harmful but not actually harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR_O","REGIME1",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR_O","REGIME1",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR_O","REGIME1",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","QA","REGIME1",2018,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","QA","REGIME1",2019,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","QA","REGIME1",2020,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","QA","REGIME1",2022,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","QA","REGIME1",2023,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","QA","REGIME1",2024,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAC","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAC","A","PRS","REGIME1",2018,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","TR_O","REGIME2",2018,"24.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","QA","REGIME3",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRY","A","PRS","REGIME1",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","NAME","REGIME1",2018,"Nevis LLC"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","NAME","REGIME1",2019,"Nevis LLC"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","NAME","REGIME1",2020,"Nevis LLC"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","PRS","REGIME2",2018,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","QA","REGIME3",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME3",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME3",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME3",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","NAME","REGIME1",2018,"Patent-box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","NAME","REGIME1",2019,"Patent-box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","NAME","REGIME1",2020,"Patent-box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","NAME","REGIME1",2022,"Patent-box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","NAME","REGIME1",2023,"Patent-box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","NAME","REGIME1",2024,"Patent-box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","QA","REGIME2",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR","REGIME1",2018,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR","REGIME1",2019,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR","REGIME1",2020,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR","REGIME1",2022,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR","REGIME1",2023,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","TR","REGIME1",2024,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","NAME","REGIME1",2018,"Licence box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","NAME","REGIME1",2019,"Licence box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to patented article and patented process"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to patented article and patented process"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to patented article and patented process"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to patented article and patented process"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to patented article and patented process"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to patented article and patented process"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to patents, utility models, supplementary protection certificates, prorogations of supplementary protection certificates, plant breeders’ rights, orphan drug designations and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to patents, utility models, supplementary protection certificates, prorogations of supplementary protection certificates, plant breeders’ rights, orphan drug designations and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to patents, utility models, supplementary protection certificates, prorogations of supplementary protection certificates, plant breeders’ rights, orphan drug designations and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to patents, utility models, supplementary protection certificates, prorogations of supplementary protection certificates, plant breeders’ rights, orphan drug designations and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to patents, utility models, supplementary protection certificates, prorogations of supplementary protection certificates, plant breeders’ rights, orphan drug designations and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to patents, utility models, supplementary protection certificates, prorogations of supplementary protection certificates, plant breeders� rights, orphan drug designations and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","VNM","A","PRS","REGIME1",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","NAME","REGIME1",2019,"International business companies"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","NAME","REGIME1",2020,"International business companies"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME1",2019,"Free zone at science & technology park"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME1",2020,"Free zone at science & technology park"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME1",2022,"Free zone at science & technology park"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME1",2023,"Free zone at science & technology park"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME1",2024,"Free zone at science & technology park"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","PRS","REGIME1",2022,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","PRS","REGIME1",2023,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","PRS","REGIME1",2024,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","NAME","REGIME2",2022,"Employment and economic development zones (ZEDE)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","NAME","REGIME2",2023,"Employment and economic development zones (ZEDE)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","NAME","REGIME2",2024,"Employment and economic development zones (ZEDE)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME3",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME3",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME3",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR_O","REGIME1",2018,"29.58%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR_O","REGIME1",2019,"29.58%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR_O","REGIME1",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","NAME","REGIME1",2018,"Reduced rate for high & new tech enterprises"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","NAME","REGIME1",2019,"Reduced rate for high & new tech enterprises"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","NAME","REGIME1",2020,"Reduced rate for high & new tech enterprises"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","NAME","REGIME1",2022,"Reduced rate for high & new tech enterprises"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","NAME","REGIME1",2023,"Reduced rate for high & new tech enterprises"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","NAME","REGIME1",2024,"Reduced rate for high & new tech enterprises"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","PRS","REGIME1",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME3",2018,"3.19%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME3",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR_O","REGIME1",2018,"12.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR_O","REGIME1",2019,"12.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR_O","REGIME1",2020,"12.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR_O","REGIME1",2022,"12.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR_O","REGIME1",2023,"12.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR_O","REGIME1",2024,"12.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","NAME","REGIME1",2018,"Taxation of income from intangible assets"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","NAME","REGIME1",2019,"Taxation of income from intangible assets"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","NAME","REGIME1",2020,"Taxation of income from intangible assets"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","NAME","REGIME1",2022,"Taxation of income from intangible assets"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","NAME","REGIME1",2023,"Taxation of income from intangible assets"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","NAME","REGIME1",2024,"Taxation of income from intangible assets"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","PRS","REGIME1",2018,"Not harmful (amended) except for the extension to new entrants for trademarks between 1 July 2016 and 31 December 2016, which is harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","PRS","REGIME1",2019,"Not harmful (amended) except for the extension to new entrants for trademarks between 1 July 2016 and 31 December 2016, which is harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","PRS","REGIME1",2020,"Not harmful (amended) except for the extension to new entrants for trademarks between 1 July 2016 and 31 December 2016, which is harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","PRS","REGIME1",2022,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","PRS","REGIME1",2023,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","PRS","REGIME1",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR_O","REGIME1",2018,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR_O","REGIME1",2019,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR_O","REGIME1",2020,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR_O","REGIME1",2022,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR_O","REGIME1",2023,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR_O","REGIME1",2024,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAC","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME1",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME1",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME1",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME2",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME2",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME2",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME2",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME2",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME2",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME2",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME2",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","QA","REGIME2",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRY","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","NAME","REGIME2",2018,"Regional operating headquarters regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME1",2018,"Not harmful (amended) except for the extension to new entrants between 1 July 2016 and 19 October 2017, which is harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME1",2019,"Not harmful (amended) except for the extension to new entrants between 1 July 2016 and 19 October 2017, which is harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME1",2020,"Not harmful (amended) except for the extension to new entrants between 1 July 2016 and 19 October 2017, which is harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME1",2018,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME1",2019,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME1",2020,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME1",2022,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME1",2023,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR_O","REGIME1",2024,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","VNM","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","NAME","REGIME1",2019,"Tax patent incentives "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","NAME","REGIME1",2020,"Tax patent incentives "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","NAME","REGIME1",2022,"Tax patent incentives "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","NAME","REGIME1",2023,"Tax patent incentives "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","NAME","REGIME1",2024,"Tax patent incentives "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","TR_O","REGIME1",2022,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","TR_O","REGIME1",2023,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","TR_O","REGIME1",2024,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","NAME","REGIME1",2022,"Export regime on IT"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","NAME","REGIME1",2023,"Export regime on IT"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","NAME","REGIME1",2024,"Export regime on IT"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","NAME","REGIME1",2022,"Free trade zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","NAME","REGIME1",2023,"Free trade zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","NAME","REGIME1",2024,"Free trade zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","QA","REGIME2",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR_O","REGIME1",2018,"18.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR_O","REGIME1",2019,"18.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR_O","REGIME1",2020,"18.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR_O","REGIME1",2022,"18.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR_O","REGIME1",2023,"18.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","TR_O","REGIME1",2024,"18.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME1",2018,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME1",2019,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME1",2020,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME1",2022,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME1",2023,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME1",2024,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME1",2018,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME1",2019,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME1",2020,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME1",2022,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME1",2023,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME1",2024,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME2",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME2",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME2",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME2",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME2",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","PRS","REGIME2",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME2",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME2",2019,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME2",2020,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME2",2022,"In the process of being amended "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME2",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","PRS","REGIME2",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR","REGIME1",2018,"5.20%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR","REGIME1",2019,"4.99%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR","REGIME1",2020,"4.99%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR","REGIME1",2022,"4.99%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR","REGIME1",2023,"4.99%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR","REGIME1",2024,"4.99%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","NAME","REGIME3",2018,"Pioneer status"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","QA","REGIME1",2018,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","QA","REGIME1",2019,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","QA","REGIME1",2020,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","QA","REGIME1",2022,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","QA","REGIME1",2023,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","QA","REGIME1",2024,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR_O","REGIME2",2018,"33.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR_O","REGIME2",2019,"33.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR_O","REGIME2",2020,"33.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME1",2018,"New companies regime provided by art. 73, law no. 166/2013"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME1",2019,"New companies regime provided by art. 73, law no. 166/2013"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME1",2020,"New companies regime provided by art. 73, law no. 166/2013"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME1",2022,"New companies regime provided by art. 73, law no. 166/2013"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME1",2023,"New companies regime provided by art. 73, law no. 166/2013"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","NAME","REGIME1",2024,"New companies regime provided by art. 73, law no. 166/2013"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","PRS","REGIME1",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME2",2018,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME2",2019,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME2",2020,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME2",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME2",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME2",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","NAME","REGIME1",2018,"Partial exemption for income from certain intangible assets (Navarra)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","NAME","REGIME1",2019,"Partial exemption for income from certain intangible assets (Navarra)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","NAME","REGIME1",2020,"Partial exemption for income from certain intangible assets (Navarra)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","NAME","REGIME1",2022,"Partial exemption for income from certain intangible assets (Navarra)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","NAME","REGIME1",2023,"Partial exemption for income from certain intangible assets (Navarra)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","NAME","REGIME1",2024,"Partial exemption for income from certain intangible assets (Navarra)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME2",2018,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME2",2019,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME2",2020,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME2",2022,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME2",2023,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME2",2024,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","COMMENTS","REGIME1",2018,"The following IP assets can qualify for benefits under the Patent Box: A patent granted by the UK Intellectual Property Office (IPO) under the Patents Act 1977. A patent granted by the European Patent Office (EPO). A Patent that is granted under the law of a specified European Economic Area state. A right similar to a patent. These rights relate to human and veterinary medicines, plant breeding and plant varieties. Where a person holds marketing authorisation rights in respect of a product in accordance with any European Union legislation and that product benefits from either marketing protection or data protection, the person is treated as having been granted a right to which the Patent Box applies. Marketing protection and data protection for these purposes are defined in the legislation"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","COMMENTS","REGIME1",2019,"The following IP assets can qualify for benefits under the Patent Box: A patent granted by the UK Intellectual Property Office (IPO) under the Patents Act 1977. A patent granted by the European Patent Office (EPO). A Patent that is granted under the law of a specified European Economic Area state. A right similar to a patent. These rights relate to human and veterinary medicines, plant breeding and plant varieties. Where a person holds marketing authorisation rights in respect of a product in accordance with any European Union legislation and that product benefits from either marketing protection or data protection, the person is treated as having been granted a right to which the Patent Box applies. Marketing protection and data protection for these purposes are defined in the legislation"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","COMMENTS","REGIME1",2020,"The following IP assets can qualify for benefits under the Patent Box: A patent granted by the UK Intellectual Property Office (IPO) under the Patents Act 1977. A patent granted by the European Patent Office (EPO). A Patent that is granted under the law of a specified European Economic Area state. A right similar to a patent. These rights relate to human and veterinary medicines, plant breeding and plant varieties. Where a person holds marketing authorisation rights in respect of a product in accordance with any European Union legislation and that product benefits from either marketing protection or data protection, the person is treated as having been granted a right to which the Patent Box applies. Marketing protection and data protection for these purposes are defined in the legislation"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","COMMENTS","REGIME1",2022,"The following IP assets can qualify for benefits under the Patent Box: A patent granted by the UK Intellectual Property Office (IPO) under the Patents Act 1977. A patent granted by the European Patent Office (EPO). A Patent that is granted under the law of a specified European Economic Area state. A right similar to a patent. These rights relate to human and veterinary medicines, plant breeding and plant varieties. Where a person holds marketing authorisation rights in respect of a product in accordance with any European Union legislation and that product benefits from either marketing protection or data protection, the person is treated as having been granted a right to which the Patent Box applies. Marketing protection and data protection for these purposes are defined in the legislation"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","COMMENTS","REGIME1",2023,"The following IP assets can qualify for benefits under the Patent Box: A patent granted by the UK Intellectual Property Office (IPO) under the Patents Act 1977. A patent granted by the European Patent Office (EPO). A Patent that is granted under the law of a specified European Economic Area state. A right similar to a patent. These rights relate to human and veterinary medicines, plant breeding and plant varieties. Where a person holds marketing authorisation rights in respect of a product in accordance with any European Union legislation and that product benefits from either marketing protection or data protection, the person is treated as having been granted a right to which the Patent Box applies. Marketing protection and data protection for these purposes are defined in the legislation"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","COMMENTS","REGIME1",2024,"The following IP assets can qualify for benefits under the Patent Box: A patent granted by the UK Intellectual Property Office (IPO) under the Patents Act 1977. A patent granted by the European Patent Office (EPO). A Patent that is granted under the law of a specified European Economic Area state. A right similar to a patent. These rights relate to human and veterinary medicines, plant breeding and plant varieties. Where a person holds marketing authorisation rights in respect of a product in accordance with any European Union legislation and that product benefits from either \"marketing protection\" or \"data protection\", the person is treated as having been granted a right to which the Patent Box applies. \"Marketing protection\" and \"data protection\" for these purposes are defined in the legislation"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR","REGIME1",2018,"13.13%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR","REGIME1",2019,"13.13%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR","REGIME1",2020,"13.13%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR","REGIME1",2022,"13.13%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR","REGIME1",2023,"13.13%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","TR","REGIME1",2024,"13.13%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME2",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME2",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME2",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME2",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME2",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME2",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","PRS","REGIME1",2019,"In the process of being amended "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","PRS","REGIME1",2020,"In the process of being amended "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME2",2019,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME2",2020,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME2",2022,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME2",2023,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR_O","REGIME2",2024,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","NAME","REGIME2",2020,"Free Zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHE","A","NAME","REGIME1",2020,"Licence box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","NAME","REGIME1",2022,"Industries incentive (software production / development)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","NAME","REGIME1",2023,"Industries incentive (software production / development)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","NAME","REGIME1",2024,"Industries incentive (software production / development)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","QA","REGIME2",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","QA","REGIME2",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","QA","REGIME2",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME3",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME3",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME3",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","TR_O","REGIME1",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","NAME","REGIME2",2018,"International societies with restricted liability"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BLZ","A","TR_O","REGIME1",2018,"24.75%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BWA","A","NAME","REGIME1",2018,"International financial services company"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME2",2018,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME2",2019,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME2",2020,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME2",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME2",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME2",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME2",2018,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME2",2019,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME2",2020,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME2",2022,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME2",2023,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME2",2024,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR_O","REGIME1",2018,"10.00% to 25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR_O","REGIME1",2019,"10.00% to 25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR_O","REGIME1",2020,"10.00% to 25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR_O","REGIME1",2022,"10.00% to 27.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR_O","REGIME1",2023,"10.00% to 27.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR_O","REGIME1",2024,"10.00% to 27.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","NAME","REGIME1",2018,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","NAME","REGIME1",2019,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","NAME","REGIME1",2020,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","NAME","REGIME1",2022,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","NAME","REGIME1",2023,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","NAME","REGIME1",2024,"IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","PRS","REGIME1",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","NAME","REGIME1",2018,"Principal hub"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME1",2018,"Global business licence 1 regime "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME1",2019,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME1",2020,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME1",2022,"Foundations"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME1",2023,"Foundations"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME1",2024,"Foundations"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME1",2019,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME1",2020,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME1",2018,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME1",2022,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME1",2023,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME1",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","NAME","REGIME1",2018,"Partial exemption for income from patents and other industrial property rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","NAME","REGIME1",2019,"Partial exemption for income from patents and other industrial property rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","NAME","REGIME1",2020,"Partial exemption for income from patents and other industrial property rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","NAME","REGIME1",2022,"Partial exemption for income from patents and other industrial property rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","NAME","REGIME1",2023,"Partial exemption for income from patents and other industrial property rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","NAME","REGIME1",2024,"Partial exemption for income from patents and other industrial property rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","TR_O","REGIME1",2018,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","TR","REGIME3",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR_O","REGIME1",2018,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR_O","REGIME1",2019,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR_O","REGIME1",2020,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR_O","REGIME1",2022,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR_O","REGIME1",2023,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR_O","REGIME1",2024,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR","REGIME1",2018,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR","REGIME1",2019,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR","REGIME1",2020,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR","REGIME1",2022,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR","REGIME1",2023,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR","REGIME1",2024,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR_O","REGIME1",2018,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR_O","REGIME1",2019,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR_O","REGIME1",2020,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR_O","REGIME1",2022,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR_O","REGIME1",2023,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR_O","REGIME1",2024,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME1",2018,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME1",2019,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME1",2020,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME1",2022,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME1",2023,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME1",2024,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders� Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br>\r\nA third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR_O","REGIME2",2022,"18.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR_O","REGIME2",2023,"18.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR_O","REGIME2",2024,"18.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","NAME","REGIME1",2022,"Maio special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","NAME","REGIME1",2023,"Maio special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","NAME","REGIME1",2024,"Maio special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","TR_O","REGIME1",2022,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","TR_O","REGIME1",2023,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","TR_O","REGIME1",2024,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","TR_O","REGIME1",2022,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","TR_O","REGIME1",2023,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","TR_O","REGIME1",2024,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME1",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR","REGIME1",2018,"6.25%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR","REGIME1",2019,"6.25%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR","REGIME1",2020,"6.25%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR","REGIME1",2022,"6.25%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR","REGIME1",2023,"6.25%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","TR","REGIME1",2024,"6.25%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","PRS","REGIME1",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IRL","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME2",2018,"Preferred technological enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME2",2019,"Preferred technological enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME2",2020,"Preferred technological enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME2",2022,"Preferred technological enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME2",2023,"Preferred technological enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME2",2024,"Preferred technological enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME2",2018,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME2",2019,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME2",2020,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME2",2022,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME2",2023,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME2",2024,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","PRS","REGIME1",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","PRS","REGIME1",2019,"In the process of being amended "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","PRS","REGIME1",2020,"In the process of being amended "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME2",2018,"City of knowledge technological zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME2",2019,"City of knowledge technological zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME2",2020,"City of knowledge technological zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME2",2022,"City of knowledge technological zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME2",2023,"City of knowledge technological zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME2",2024,"City of knowledge technological zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","NAME","REGIME2",2018,"Companies special license"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","TR_O","REGIME3",2018,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR_O","REGIME1",2018,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR_O","REGIME1",2019,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR_O","REGIME1",2020,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR_O","REGIME1",2022,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR_O","REGIME1",2023,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SVK","A","TR_O","REGIME1",2024,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR","REGIME1",2018,"0.00% or 10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR","REGIME1",2019,"3%, 5%, 8%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR","REGIME1",2020,"3%, 5%, 8%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR","REGIME1",2022,"3%, 5%, 8%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR","REGIME1",2023,"3%, 5%, 8%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR","REGIME1",2024,"3%, 5%, 8%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","TR","REGIME1",2018,"8.80% to 12.60% (effective)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","TR","REGIME1",2019,"8.8% to 12.6% (effective)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","TR_O","REGIME1",2018,"14.50% (effective 12.60%)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","TR_O","REGIME1",2019,"14.50% (eff. 12.6%)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to patents and supplementary protection certificates. Copyrighted computers programs (software). Plant variety rights. Orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to patents and supplementary protection certificates. Copyrighted computers programs (software). Plant variety rights. Orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to patents and supplementary protection certificates. Copyrighted computers programs (software). Plant variety rights. Orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to patents and supplementary protection certificates. Copyrighted computers programs (software). Plant variety rights. Orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to patents and supplementary protection certificates. Copyrighted computers programs (software). Plant variety rights. Orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to patents and supplementary protection certificates. Copyrighted computers programs (software). Plant variety rights. Orphan drugs."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","COMMENTS","REGIME1",2018,"The rates that apply for the tax base, up to KRW 300 billion are (transfer) 5% to 10.93% and (license) 7.5% to 16.40%. For the portion of the tax base which exceeds KRW 300 billion the rates are (transfer) 12.5% and (license) 18.75%.</br><br>Qualifying assets refers to patent rights, utility model rights, technical know-how that a national has obtained through his/her research and development activities in the field of science and technology(excluding industrial property rights, overseas construction services and engineering services), and technology defined under subparagraph 1 of Article 2 of the Technology Transfer and Commercialization Promotion Act."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","COMMENTS","REGIME1",2019,"The rates that apply for the tax base, up to KRW 300 billion are (transfer) 5% to 10.93% and (license) 7.5% to 16.40%. For the portion of the tax base which exceeds KRW 300 billion the rates are (transfer) 12.5% and (license) 18.75%.</br><br>Qualifying assets refers to software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection. </br>Patent rights, utility model rights, technical know-how that a national has obtained through his/her research and development activities in the field of science and technology(excluding industrial property rights, overseas construction services and engineering services), and technology defined under subparagraph 1 of Article 2 of the Technology Transfer and Commercialization Promotion Act"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","COMMENTS","REGIME1",2020,"The rates that apply for the tax base, up to KRW 300 billion are (transfer) 5% to 10.93% and (license) 7.5% to 16.40%. For the portion of the tax base which exceeds KRW 300 billion the rates are (transfer) 12.5% and (license) 18.75%.</br><br>Qualifying assets refers to software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection. </br>Patent rights, utility model rights, technical know-how that a national has obtained through his/her research and development activities in the field of science and technology(excluding industrial property rights, overseas construction services and engineering services), and technology defined under subparagraph 1 of Article 2 of the Technology Transfer and Commercialization Promotion Act"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","COMMENTS","REGIME1",2022,"The rates that apply for the tax base, up to KRW 300 billion are (transfer) 5% to 10.93% and (license) 7.5% to 16.40%. For the portion of the tax base which exceeds KRW 300 billion the rates are (transfer) 12.5% and (license) 18.75%.</br><br><br>Qualifying assets refers to software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection. </br>Patent rights, utility model rights, technical know-how that a national has obtained through his/her research and development activities in the field of science and technology(excluding industrial property rights, overseas construction services and engineering services), and technology defined under subparagraph 1 of Article 2 of the Technology Transfer and Commercialization Promotion Act"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","COMMENTS","REGIME1",2023,"The rates that apply for the tax base, up to KRW 300 billion are (transfer) 5% to 10.93% and (license) 7.5% to 16.40%. For the portion of the tax base which exceeds KRW 300 billion the rates are (transfer) 12.5% and (license) 18.75%.</br><br><br>Qualifying assets refers to software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection. </br>Patent rights, utility model rights, technical know-how that a national has obtained through his/her research and development activities in the field of science and technology(excluding industrial property rights, overseas construction services and engineering services), and technology defined under subparagraph 1 of Article 2 of the Technology Transfer and Commercialization Promotion Act"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","COMMENTS","REGIME1",2024,"The rates that apply for the tax base, up to KRW 300 billion are (transfer) 5% to 10.93% and (license) 7.5% to 16.40%. For the portion of the tax base which exceeds KRW 300 billion the rates are (transfer) 12.5% and (license) 18.75%.</br>\r\nQualifying assets refers to software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection. </br>Patent rights, utility model rights, technical know-how that a national has obtained through his/her research and development activities in the field of science and technology(excluding industrial property rights, overseas construction services and engineering services), and technology defined under subparagraph 1 of Article 2 of the Technology Transfer and Commercialization Promotion Act"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","COMMENTS","REGIME1",2018,"This status is subject to final adoption of new legislation. </br> Qualifying assets refers to any patent under the Patents Act (Cap 221) or the equivalent law of any country or territory, or an application for a patent under the Patents Act or the equivalent law of any country or territory; and any copyright subsisting in software by virtue of the Copyright Act (Cap 63) or the equivalent law of any country or territory. (Please refer to Qualifying IPR in Regulation 2 of Draft Reg. 2018.)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","COMMENTS","REGIME1",2019,"This status is subject to final adoption of new legislation. </br> Qualifyinf assets refers to any patent under the Patents Act (Cap 221) or the equivalent law of any country or territory, or an application for a patent under the Patents Act or the equivalent law of any country or territory; and any copyright subsisting in software by virtue of the Copyright Act (Cap 63) or the equivalent law of any country or territory. (Please refer to Qualifying IPR in Regulation 2 of Draft Reg. 2018.)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","COMMENTS","REGIME1",2020,"This status is subject to final adoption of new legislation. </br> Qualifyinf assets refers to any patent under the Patents Act (Cap 221) or the equivalent law of any country or territory, or an application for a patent under the Patents Act or the equivalent law of any country or territory; and any copyright subsisting in software by virtue of the Copyright Act (Cap 63) or the equivalent law of any country or territory. (Please refer to Qualifying IPR in Regulation 2 of Draft Reg. 2018.)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","COMMENTS","REGIME1",2022,"This status is subject to final adoption of new legislation. </br> Qualifyinf assets refers to any patent under the Patents Act (Cap 221) or the equivalent law of any country or territory, or an application for a patent under the Patents Act or the equivalent law of any country or territory; and any copyright subsisting in software by virtue of the Copyright Act (Cap 63) or the equivalent law of any country or territory. (Please refer to Qualifying IPR in Regulation 2 of Draft Reg. 2018.)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","COMMENTS","REGIME1",2023,"This status is subject to final adoption of new legislation. </br> Qualifyinf assets refers to any patent under the Patents Act (Cap 221) or the equivalent law of any country or territory, or an application for a patent under the Patents Act or the equivalent law of any country or territory; and any copyright subsisting in software by virtue of the Copyright Act (Cap 63) or the equivalent law of any country or territory. (Please refer to Qualifying IPR in Regulation 2 of Draft Reg. 2018.)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","COMMENTS","REGIME1",2024,"This status is subject to final adoption of new legislation. </br> Qualifyinf assets refers to any patent under the Patents Act (Cap 221) or the equivalent law of any country or territory, or an application for a patent under the Patents Act or the equivalent law of any country or territory; and any copyright subsisting in software by virtue of the Copyright Act (Cap 63) or the equivalent law of any country or territory. (Please refer to Qualifying IPR in Regulation 2 of Draft Reg. 2018.)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","QA","REGIME1",2019,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","QA","REGIME1",2020,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","QA","REGIME1",2022,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","QA","REGIME1",2023,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","QA","REGIME1",2024,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","QA","REGIME1",2022,"Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","QA","REGIME1",2023,"Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","QA","REGIME1",2024,"Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","PRS","REGIME1",2022,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","PRS","REGIME1",2023,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","PRS","REGIME1",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","TR_O","REGIME1",2022,"34.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","TR_O","REGIME1",2023,"34.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","TR_O","REGIME1",2024,"34.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME3",2022,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME3",2023,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME3",2024,"Innovation box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","TR_O","REGIME1",2022,"27.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","TR_O","REGIME1",2023,"27.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","TR_O","REGIME1",2024,"27.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR_O","REGIME1",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR_O","REGIME1",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR_O","REGIME1",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","QA","REGIME1",2018,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","QA","REGIME1",2019,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","QA","REGIME1",2020,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","QA","REGIME1",2022,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","QA","REGIME1",2023,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","QA","REGIME1",2024,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME2",2018,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME2",2019,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME2",2020,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME2",2022,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME2",2023,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME2",2024,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR_O","REGIME3",2018,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","PRS","REGIME1",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME1",2018,"Development zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME1",2019,"Development zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME1",2020,"Development zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME1",2022,"Development zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME1",2023,"Development zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME1",2024,"Development zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAC","A","TR_O","REGIME1",2018,"12.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR","REGIME1",2018,"7.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR","REGIME1",2019,"7.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR","REGIME1",2020,"7.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR","REGIME1",2022,"7.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR","REGIME1",2023,"7.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR","REGIME1",2024,"7.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME2",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME2",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME2",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME2",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME2",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","TR_O","REGIME2",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRY","A","NAME","REGIME1",2018,"Investment of capital from abroad"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME2",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME2",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME2",2020,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME2",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME2",2023,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME2",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME2",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME2",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME2",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME2",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME2",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","PRS","REGIME2",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR","REGIME1",2018,"8.40%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR","REGIME1",2019,"8.40%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR","REGIME1",2020,"8.40%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR","REGIME1",2022,"8.40%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR","REGIME1",2023,"8.40%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR","REGIME1",2024,"8.40%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","QA","REGIME1",2018,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","QA","REGIME1",2019,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to patents, software but it is not necessary to have an IP asset. In order to qualify under the 3rd category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria, but has not been patented. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to patents, software but it is not necessary to have an IP asset. In order to qualify under the 3rd category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria, but has not been patented. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to patents, software but it is not necessary to have an IP asset. In order to qualify under the 3rd category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria, but has not been patented. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","PRS","REGIME1",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","PRS","REGIME1",2019,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","PRS","REGIME1",2020,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","PRS","REGIME1",2022,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","PRS","REGIME1",2023,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","PRS","REGIME1",2024,"In the process of being eliminated "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","VNM","A","TR_O","REGIME1",2018,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME1",2019,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME1",2020,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME2",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME2",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","NAME","REGIME2",2022,"Information technology projects"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","NAME","REGIME2",2023,"Information technology projects"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","NAME","REGIME2",2024,"Information technology projects"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","NAME","REGIME1",2022,"Patent box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","NAME","REGIME1",2023,"Patent box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","NAME","REGIME1",2024,"Patent box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","PRS","REGIME2",2022,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","PRS","REGIME2",2023,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","PRS","REGIME2",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","PRS","REGIME1",2022,"In the process of being eliminated "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","PRS","REGIME1",2023,"In the process of being eliminated "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAF","A","PRS","REGIME1",2024,"In the process of being eliminated "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","QA","REGIME1",2022,"Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","QA","REGIME1",2023,"Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","QA","REGIME1",2024,"Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","TR","REGIME1",2018,"0.25% to 2.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BLZ","A","NAME","REGIME1",2018,"International business companies"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BWA","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","QA","REGIME1",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","QA","REGIME1",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME3",2018,"Export facility"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","NAME","REGIME1",2018,"Reduced rate for long term capital gains and profits from the licensing of IP rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","NAME","REGIME1",2019,"Reduced rate for long term capital gains and profits from the licensing of IP rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","NAME","REGIME1",2020,"Reduced rate for long term capital gains and profits from the licensing of IP rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","NAME","REGIME1",2022,"Reduced rate for long term capital gains and profits from the licensing of IP rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","NAME","REGIME1",2023,"Reduced rate for long term capital gains and profits from the licensing of IP rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","NAME","REGIME1",2024,"Reduced rate for long term capital gains and profits from the licensing of IP rights"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME1",2018,"Amended preferred enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME1",2019,"Amended preferred enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME1",2020,"Amended preferred enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME1",2022,"Amended preferred enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME1",2023,"Amended preferred enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","NAME","REGIME1",2024,"Amended preferred enterprise regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME1",2018,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME1",2019,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME1",2020,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME1",2022,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME1",2023,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","TR_O","REGIME1",2024,"23.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME1",2018,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME1",2019,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME1",2020,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME1",2022,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME1",2023,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR_O","REGIME1",2024,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","QA","REGIME1",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","QA","REGIME1",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","QA","REGIME1",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","QA","REGIME1",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","QA","REGIME1",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MAC","A","NAME","REGIME1",2018,"Macau offshore institution"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","TR","REGIME3",2018,"0.00% to 7.20%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","QA","REGIME4",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRY","A","TR_O","REGIME1",2018,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR_O","REGIME1",2018,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR_O","REGIME1",2019,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR_O","REGIME1",2020,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR_O","REGIME1",2022,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR_O","REGIME1",2023,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR_O","REGIME1",2024,"21.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","TR","REGIME1",2018,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","TR_O","REGIME2",2018,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME3",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME3",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME3",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","PRS","REGIME1",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR","REGIME2",2018,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH065","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","VNM","A","NAME","REGIME1",2018,"IP benefits "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","PRS","REGIME1",2019,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","PRS","REGIME1",2020,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR","REGIME1",2019,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR","REGIME1",2020,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR","REGIME1",2022,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR","REGIME1",2023,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR","REGIME1",2024,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR","REGIME1",2019,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR","REGIME1",2020,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR","REGIME1",2022,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR","REGIME1",2023,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR","REGIME1",2024,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ALB","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME3",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME3",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME3",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","TR_O","REGIME2",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BLZ","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR_O","REGIME1",2018,"34.43%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR_O","REGIME1",2019,"34.43%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR_O","REGIME1",2020,"32.02%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR_O","REGIME1",2022,"25.83%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR_O","REGIME1",2023,"25.83%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR_O","REGIME1",2024,"25.83%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR","REGIME1",2018,"0.00% in case of capital gains of reported Qualifying IP and 4.50% in case of the benefits related to royalty income."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR","REGIME1",2019,"0.00% in case of capital gains of reported Qualifying IP and 4.50% in case of the benefits related to royalty income."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR","REGIME1",2020,"0.00% in case of capital gains of reported Qualifying IP and 4.50% in case of the benefits related to royalty income."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR","REGIME1",2022,"0.00% in case of capital gains of reported Qualifying IP and 4.50% in case of the benefits related to royalty income."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR","REGIME1",2023,"0.00% in case of capital gains of reported Qualifying IP and 4.50% in case of the benefits related to royalty income."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","TR","REGIME1",2024,"0.00% in case of capital gains of reported Qualifying IP and 4.50% in case of the benefits related to royalty income."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","NAME","REGIME1",2018,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","NAME","REGIME1",2019,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","NAME","REGIME1",2020,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","NAME","REGIME1",2022,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","NAME","REGIME1",2023,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KAZ","A","NAME","REGIME1",2024,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR","REGIME1",2018,"5.00% to 12.50% Transfer; 7.50% to 18.75% Licence"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR","REGIME1",2019,"5.00% to 12.50% Transfer; 7.50% to 18.75% Licence"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR","REGIME1",2020,"5.00% to 12.50% Transfer; 7.50% to 18.75% Licence"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR","REGIME1",2022,"5.00% to 12.50% Transfer; 7.50% to 18.75% Licence"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR","REGIME1",2023,"5.00% to 12.50% Transfer; 7.50% to 18.75% Licence"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","TR","REGIME1",2024,"5.00% to 12.50% Transfer; 7.50% to 18.75% Licence"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KOR","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR_O","REGIME1",2018,"26.01%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR_O","REGIME1",2019,"24.94%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR_O","REGIME1",2020,"24.94%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR_O","REGIME1",2022,"24.94%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR_O","REGIME1",2023,"24.94%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LUX","A","TR_O","REGIME1",2024,"\r\n24.94%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME1",2018,"3.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME2",2018,"Global business licence 2 regime "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME2",2022,"Trusts"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME2",2023,"Trusts"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","NAME","REGIME2",2024,"Trusts"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","PRS","REGIME1",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","PRS","REGIME1",2019,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","PRS","REGIME1",2020,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR","REGIME2",2018,"4.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR","REGIME2",2019,"4.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR","REGIME2",2020,"4.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","PRS","REGIME1",2018,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","TR","REGIME2",2018,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","TR_O","REGIME2",2018,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","NAME","REGIME3",2018,"International trade zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR","REGIME1",2018,"5.00% or 10.00% (depending on amount of investment)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR","REGIME1",2019,"5.00% or 10.00% (depending on amount of investment)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR","REGIME1",2020,"5.00% or 10.00% (depending on amount of investment)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR","REGIME1",2022,"5.00% or 10.00% (depending on amount of investment)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR","REGIME1",2023,"5.00% or 10.00% (depending on amount of investment)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","TR","REGIME1",2024,"5.00% or 10.00% (depending on amount of investment)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME1",2018,"Technology development zones regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME1",2019,"Technology development zones regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME1",2020,"Technology development zones regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME1",2022,"5/B regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME1",2023,"5/B regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","NAME","REGIME1",2024,"5/B regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","NAME","REGIME1",2018,"Partial exemption for income from certain intangible assets (Basque country)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","NAME","REGIME1",2019,"Partial exemption for income from certain intangible assets (Basque country)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","NAME","REGIME1",2020,"Partial exemption for income from certain intangible assets (Basque country)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","NAME","REGIME1",2022,"Partial exemption for income from certain intangible assets (Basque country)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","NAME","REGIME1",2023,"Partial exemption for income from certain intangible assets (Basque country)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","NAME","REGIME1",2024,"Partial exemption for income from certain intangible assets (Basque country)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","COMMENTS","REGIME1",2018,"The scope of the qualifying IP income explicitly excludes trademarks and includes a variety of patents on crops, new medicines, exclusive rights for integrated circuit design, utility models and software copyrights, which is also nexus compliant."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","COMMENTS","REGIME1",2019,"The scope of the qualifying IP income explicitly excludes trademarks and includes a variety of patents on crops, new medicines, exclusive rights for integrated circuit design, utility models and software copyrights, which is also nexus compliant."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","COMMENTS","REGIME1",2020,"The scope of the qualifying IP income explicitly excludes trademarks and includes a variety of patents on crops, new medicines, exclusive rights for integrated circuit design, utility models and software copyrights, which is also nexus compliant."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","COMMENTS","REGIME1",2022,"The scope of the qualifying IP income explicitly excludes trademarks and includes a variety of patents on crops, new medicines, exclusive rights for integrated circuit design, utility models and software copyrights, which is also nexus compliant."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","COMMENTS","REGIME1",2023,"The scope of the qualifying IP income explicitly excludes trademarks and includes a variety of patents on crops, new medicines, exclusive rights for integrated circuit design, utility models and software copyrights, which is also nexus compliant."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHN","A","COMMENTS","REGIME1",2024,"The scope of the qualifying IP income explicitly excludes trademarks and includes a variety of patents on crops, new medicines, exclusive rights for integrated circuit design, utility models and software copyrights, which is also nexus compliant."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME2",2018,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME2",2019,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME2",2020,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME2",2022,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME2",2023,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders’ Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br><br><br>A third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","COMMENTS","REGIME2",2024,"A right under the Patents Act, 1967, computer software protected by the Copyright Act Regulations, 2007, a right under the Plant Breeders� Rights Act, 1973, these aforementioned rights under the laws of foreign countries and rights under other acts determined by the Minister of Finance's through a decree .It is understood that the Minister will use this authority to include only rights that comply with Action 5 requirements. </br>\r\nA third category asset requires certification by the newly founded Authority for Technological Innovation that it is qualified to be subject of an R&D plan. Criteria for evaluation by the Authority for Technological Innovation of R&D plans by companies applying for approval of third category assets will be in line with written procedure 300-01."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","COMMENTS","REGIME1",2018,"Spain’s partial exemption for income from certain intangible assets was inconsistent with the nexus approach for IP assets acquired from related parties for the period from 1 January 2017 to 31 December 2017 and for new taxpayers entering the regime in the period from 1 July 2016 to 31 December 2017. </br> Quaifying assets refers to IP assets that generate income derived from the transfer or the assignment of the right to use of any patent, design or model, plan, secret formula or process or from the assignment of information concerning industrial, commercial or scientific experience. In no case shall be eligible for reduction income arising from the assignment of a right to use, of from the transfer of, trademarks, literary, artistic or scientific works including cinematographic films, or from individual rights that might be assigned such as image rights, from software, industrial, commercial or scientific equipment or derived from any other right or asset different from those mentioned in the previous paragraph."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","COMMENTS","REGIME1",2019,"Spain’s partial exemption for income from certain intangible assets was inconsistent with the nexus approach for IP assets acquired from related parties for the period from 1 January 2017 to 31 December 2017 and for new taxpayers entering the regime in the period from 1 July 2016 to 31 December 2017. </br> Quaifying assets refers to IP assets that generate income derived from the transfer or the assignment of the right to use of any patent, design or model, plan, secret formula or process or from the assignment of information concerning industrial, commercial or scientific experience. In no case shall be eligible for reduction income arising from the assignment of a right to use, of from the transfer of, trademarks, literary, artistic or scientific works including cinematographic films, or from individual rights that might be assigned such as image rights, from software, industrial, commercial or scientific equipment or derived from any other right or asset different from those mentioned in the previous paragraph."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","COMMENTS","REGIME1",2020,"Spain’s partial exemption for income from certain intangible assets was inconsistent with the nexus approach for IP assets acquired from related parties for the period from 1 January 2017 to 31 December 2017 and for new taxpayers entering the regime in the period from 1 July 2016 to 31 December 2017. </br> Quaifying assets refers to IP assets that generate income derived from the transfer or the assignment of the right to use of any patent, design or model, plan, secret formula or process or from the assignment of information concerning industrial, commercial or scientific experience. In no case shall be eligible for reduction income arising from the assignment of a right to use, of from the transfer of, trademarks, literary, artistic or scientific works including cinematographic films, or from individual rights that might be assigned such as image rights, from software, industrial, commercial or scientific equipment or derived from any other right or asset different from those mentioned in the previous paragraph."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","COMMENTS","REGIME1",2022,"Spain’s partial exemption for income from certain intangible assets was inconsistent with the nexus approach for IP assets acquired from related parties for the period from 1 January 2017 to 31 December 2017 and for new taxpayers entering the regime in the period from 1 July 2016 to 31 December 2017. </br> Quaifying assets refers to IP assets that generate income derived from the transfer or the assignment of the right to use of any patent, design or model, plan, secret formula or process or from the assignment of information concerning industrial, commercial or scientific experience. In no case shall be eligible for reduction income arising from the assignment of a right to use, of from the transfer of, trademarks, literary, artistic or scientific works including cinematographic films, or from individual rights that might be assigned such as image rights, from software, industrial, commercial or scientific equipment or derived from any other right or asset different from those mentioned in the previous paragraph."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","COMMENTS","REGIME1",2023,"Spain’s partial exemption for income from certain intangible assets was inconsistent with the nexus approach for IP assets acquired from related parties for the period from 1 January 2017 to 31 December 2017 and for new taxpayers entering the regime in the period from 1 July 2016 to 31 December 2017. </br> Quaifying assets refers to IP assets that generate income derived from the transfer or the assignment of the right to use of any patent, design or model, plan, secret formula or process or from the assignment of information concerning industrial, commercial or scientific experience. In no case shall be eligible for reduction income arising from the assignment of a right to use, of from the transfer of, trademarks, literary, artistic or scientific works including cinematographic films, or from individual rights that might be assigned such as image rights, from software, industrial, commercial or scientific equipment or derived from any other right or asset different from those mentioned in the previous paragraph."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","COMMENTS","REGIME1",2024,"Spain�s partial exemption for income from certain intangible assets was inconsistent with the nexus approach for IP assets acquired from related parties for the period from 1 January 2017 to 31 December 2017 and for new taxpayers entering the regime in the period from 1 July 2016 to 31 December 2017. </br> Quaifying assets refers to IP assets that generate income derived from the transfer or the assignment of the right to use of any patent, design or model, plan, secret formula or process or from the assignment of information concerning industrial, commercial or scientific experience. In no case shall be eligible for reduction income arising from the assignment of a right to use, of from the transfer of, trademarks, literary, artistic or scientific works including cinematographic films, or from individual rights that might be assigned such as image rights, from software, industrial, commercial or scientific equipment or derived from any other right or asset different from those mentioned in the previous paragraph."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME1",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME2",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME2",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME2",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME2",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME2",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME2",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME2",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME2",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME2",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR_O","REGIME1",2019,"35.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR_O","REGIME1",2020,"35.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR_O","REGIME1",2022,"35.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR_O","REGIME1",2023,"35.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","TR_O","REGIME1",2024,"35.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR_O","REGIME1",2019,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR_O","REGIME1",2020,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR_O","REGIME1",2022,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR_O","REGIME1",2023,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","TR_O","REGIME1",2024,"19.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHE","A","TR","REGIME1",2020,"11.80%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","TR_O","REGIME1",2022,"14.50% (eff. 12.6%)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","TR_O","REGIME1",2023,"14.50% (eff. 12.6%)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","TR_O","REGIME1",2024,"\r\n14.50% (eff. 12.6%)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to Patents. IP income in Switzerland can benefit from a 90% exemption of qualifying IP income from cantonal taxation. However this exemption is subject to a cap: only 70% of a firm’s total profits (IP or non-IP) can be exempt. The 8.11% rate applies to qualifying IP income and assumes that the firm has sufficient other income (non-qualifying IP or non-IP income) that is taxed at higher rates so that it is not subject to the 70% maximum relief limitation. If the firm had enough qualifying IP income that the 70% maximum relief limitation did apply, the rate applied to IP income in the city of Zurich would increase steadily to 11.39% (100% IP Income)."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to Patents. IP income in Switzerland can benefit from a 90% exemption of qualifying IP income from cantonal taxation. However, this exemption is subject to a cap: only 70% of a firm&rsquo;s total profits (IP or non-IP) can be exempt. The canton of Zurich is chosen as the representative canton. The 8.11% in 2023 applies to qualifying IP income and assumes that the firm has sufficient other income (non-qualifying IP or non-IP income) that is taxed at higher rates so that it is not subject to the 70% maximum relief limitation. If the firm had enough qualifying IP income that the 70% maximum relief limitation did apply, the rate applied to IP income in the city of Zurich would increase steadily from 8.11% to 11.38% in 2023 (100% IP Income)."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to Patents. IP income in Switzerland can benefit from a 90% exemption of qualifying IP income from cantonal taxation. However this exemption is subject to a cap: only 70% of a firm�s total profits (IP or non-IP) can be exempt. The 8.11% rate applies to qualifying IP income and assumes that the firm has sufficient other income (non-qualifying IP or non-IP income) that is taxed at higher rates so that it is not subject to the 70% maximum relief limitation. If the firm had enough qualifying IP income that the 70% maximum relief limitation did apply, the rate applied to IP income in the city of Zurich would increase steadily to 11.39% (100% IP Income)."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","PRS","REGIME1",2022,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CPV","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR_O","REGIME2",2022,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR_O","REGIME2",2023,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR_O","REGIME2",2024,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","PRS","REGIME1",2022,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","PRS","REGIME1",2023,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SWZ","A","PRS","REGIME1",2024,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","NAME","REGIME1",2018,"Exempt company"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","NAME","REGIME1",2019,"Exempt company"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","NAME","REGIME1",2020,"Exempt company"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","NAME","REGIME1",2023,"Investment Promotion"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","NAME","REGIME1",2024,"Investment Promotion"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME2",2018,"Curacao investment company"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME2",2019,"Curacao investment company (formerly Tax exempt entity)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME2",2020,"Curacao investment company (formerly Tax exempt entity)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME2",2022,"Curacao investment company (formerly Tax exempt entity)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME2",2023,"Curacao investment company (formerly Tax exempt entity)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","NAME","REGIME2",2024,"Curacao investment company (formerly Tax exempt entity)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME2",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME2",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME2",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME2",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME2",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME2",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","PRS","REGIME1",2018,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","PRS","REGIME1",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","TR","REGIME2",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","PRS","REGIME3",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME1",2018,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME1",2019,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME1",2020,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME1",2022,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME1",2023,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME1",2024,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR_O","REGIME1",2018,"20.00%-25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR_O","REGIME1",2019,"20.00%-25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR_O","REGIME1",2020,"20.00%-25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR_O","REGIME1",2022,"20.00%-25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR_O","REGIME1",2023,"20.00%-25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","TR_O","REGIME1",2024,"20.00%-25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME1",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR","REGIME1",2018,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR","REGIME1",2019,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR","REGIME1",2020,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR","REGIME1",2022,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR","REGIME1",2023,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","TR","REGIME1",2024,"10.50%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","QA","REGIME1",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","QA","REGIME1",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","PRS","REGIME2",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","PRS","REGIME2",2019,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","PRS","REGIME2",2020,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","TR","REGIME2",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","NAME","REGIME3",2018,"International partnership"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME2",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME2",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME2",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SYC","A","PRS","REGIME1",2018,"In the process of being eliminated"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME1",2018,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME1",2019,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME1",2020,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME1",2022,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME1",2023,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","QA","REGIME1",2024,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","PRS","REGIME1",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to patent, patentable inventions or improvements thereto provided they are capitalized as a fixed asset. Industrial manufacturing processes may also qualify provided they are necessary accessories to the use of eligible patents and patentable inventions."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to patent, patentable inventions or improvements thereto provided they are capitalized as a fixed asset. Industrial manufacturing processes may also qualify provided they are necessary accessories to the use of eligible patents and patentable inventions."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to patent, patentable inventions or improvements thereto provided they are capitalized as a fixed asset. Industrial manufacturing processes may also qualify provided they are necessary accessories to the use of eligible patents and patentable inventions."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to patent, patentable inventions or improvements thereto provided they are capitalized as a fixed asset. Industrial manufacturing processes may also qualify provided they are necessary accessories to the use of eligible patents and patentable inventions."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to patent, patentable inventions or improvements thereto provided they are capitalized as a fixed asset. Industrial manufacturing processes may also qualify provided they are necessary accessories to the use of eligible patents and patentable inventions."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to patent, patentable inventions or improvements thereto provided they are capitalized as a fixed asset. Industrial manufacturing processes may also qualify provided they are necessary accessories to the use of eligible patents and patentable inventions."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","COMMENTS","REGIME1",2018,"Qualifying Assets refers to software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","COMMENTS","REGIME1",2019,"Software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","COMMENTS","REGIME1",2020,"Software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","COMMENTS","REGIME1",2022,"Software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","COMMENTS","REGIME1",2023,"Software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ITA","A","COMMENTS","REGIME1",2024,"Software protected by copyright, industrial patents, trademarks, designs and models, as well as processes, formulas and information relating to experience acquired in the industrial, commercial or scientific field, capable of legal protection"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","TR_O","REGIME1",2019,"28.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","TR_O","REGIME1",2020,"28.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR_O","REGIME1",2019,"28.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR_O","REGIME1",2020,"28.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR_O","REGIME1",2022,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR_O","REGIME1",2023,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GRC","A","TR_O","REGIME1",2024,"22.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME1",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME1",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME1",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME1",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","QA","REGIME1",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","QA","REGIME2",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","QA","REGIME2",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","QA","REGIME2",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","NAME","REGIME1",2022,"Technological industrial development zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","NAME","REGIME1",2023,"Technological industrial development zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MKD","A","NAME","REGIME1",2024,"Technological industrial development zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR","REGIME1",2018,"2.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR","REGIME1",2019,"2.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR","REGIME1",2020,"2.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR","REGIME1",2022,"2.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR","REGIME1",2023,"2.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","TR","REGIME1",2024,"2.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","NAME","REGIME1",2018,"Patent income deduction "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","NAME","REGIME1",2019,"Patent income deduction "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","NAME","REGIME1",2020,"Patent income deduction "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","NAME","REGIME1",2022,"Patent income deduction "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","NAME","REGIME1",2023,"Patent income deduction "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BEL","A","NAME","REGIME1",2024,"Patent income deduction "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME2",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME2",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME2",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME2",2018,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME2",2019,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME2",2020,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME2",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME2",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CUW","A","QA","REGIME2",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR","REGIME1",2018,"10.30% to 11.85%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR","REGIME1",2019,"10.30% to 11.85%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR","REGIME1",2020,"10.30% to 11.85%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR","REGIME1",2022,"10.30% to 11.85%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR","REGIME1",2023,"10.30% to 11.85%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","TR","REGIME1",2024,"10.30% to 11.85%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","QA","REGIME1",2018,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","QA","REGIME1",2019,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","QA","REGIME1",2020,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","QA","REGIME1",2022,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","QA","REGIME1",2023,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","IND","A","QA","REGIME1",2024,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME2",2018,"Aqaba special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME2",2019,"Aqaba special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME2",2020,"Aqaba special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME2",2022,"Aqaba special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME2",2023,"Aqaba special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","NAME","REGIME2",2024,"Aqaba special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","TR_O","REGIME3",2018,"24.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","NAME","REGIME4",2018,"Biotechnology industry"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","PRS","REGIME4",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","TR_O","REGIME4",2018,"24.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRY","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","TR","REGIME3",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME1",2023,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","PRS","REGIME1",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME1",2018,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME1",2019,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME1",2020,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME1",2022,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME1",2023,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME1",2024,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME2",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME2",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME2",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME2",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME2",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","QA","REGIME2",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME2",2018,"11.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME2",2019,"11.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME2",2020,"11.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME2",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME2",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","TR","REGIME2",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","COMMENTS","REGIME2",2018,"Qualifying assets refers to corporate tax law provision 5/B: patents and utility models"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","COMMENTS","REGIME2",2022,"Qualifying assets refers to patents, software but it is not necessary to have an IP asset. In order to qualify under the 3rd category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria, but has not been patented. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","COMMENTS","REGIME2",2023,"Qualifying assets refers to patents, software but it is not necessary to have an IP asset. In order to qualify under the 3rd category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria, but has not been patented. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TUR","A","COMMENTS","REGIME2",2024,"Qualifying assets refers to patents, software but it is not necessary to have an IP asset. In order to qualify under the 3rd category of IP, the IP asset must be certified as patentable, meaning it meets the patentability criteria, but has not been patented. "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","QA","REGIME1",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","QA","REGIME1",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","USA","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","VNM","A","TR","REGIME1",2018,"0.00% or 10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME2",2019,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME2",2020,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME2",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME2",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","PRS","REGIME2",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","TR_O","REGIME2",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ABW","A","PRS","REGIME2",2020,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","NAME","REGIME1",2022,"Free economic zones "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","NAME","REGIME1",2023,"Free economic zones "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","NAME","REGIME1",2024,"Free economic zones "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","NAME","REGIME1",2022,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","NAME","REGIME1",2023,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","NAME","REGIME1",2024,"Special economic zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","PRS","REGIME1",2022,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME3",2022,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME3",2023,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME3",2024,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","PRS","REGIME1",2022,"Potentially harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","PRS","REGIME1",2023,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","PRS","REGIME1",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRB","A","NAME","REGIME1",2018,"International business companies"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BWA","A","TR_O","REGIME1",2018,"22.00% or 30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","NAME","REGIME1",2018,"Pioneer services companies (PSC)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","NAME","REGIME1",2019,"Pioneer services companies (PSC)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","NAME","REGIME1",2020,"Pioneer services companies (PSC)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","NAME","REGIME1",2022,"Pioneer services companies (PSC)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","NAME","REGIME1",2023,"Pioneer services companies (PSC)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","BRN","A","NAME","REGIME1",2024,"Investment incentives regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR","REGIME1",2018,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR","REGIME1",2019,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR","REGIME1",2020,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR","REGIME1",2022,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR","REGIME1",2023,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","TR","REGIME1",2024,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME1",2018,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME1",2019,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME1",2020,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME1",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME1",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ISR","A","QA","REGIME1",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME1",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME1",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME1",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME1",2022,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME1",2023,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","QA","REGIME1",2024,"Patents, Software, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR","REGIME1",2018,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR","REGIME1",2019,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR","REGIME1",2020,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR","REGIME1",2022,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR","REGIME1",2023,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","TR","REGIME1",2024,"5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","PRS","REGIME2",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME2",2018,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME2",2022,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME2",2023,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","TR_O","REGIME2",2024,"15.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME1",2018,"General IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME1",2019,"General IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME1",2020,"General IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME1",2022,"General IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME1",2023,"General IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","NAME","REGIME1",2024,"General IP regime"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","PRS","REGIME3",2018,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","PRS","REGIME3",2019,"Under review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","PRS","REGIME3",2020,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","QA","REGIME2",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME3",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME3",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR","REGIME3",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","NAME","REGIME1",2018,"IP development incentive "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","NAME","REGIME1",2019,"IP development incentive "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","NAME","REGIME1",2020,"IP development incentive "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","NAME","REGIME1",2022,"IP development incentive "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","NAME","REGIME1",2023,"IP development incentive "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SGP","A","NAME","REGIME1",2024,"IP development incentive "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR_O","REGIME1",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR_O","REGIME1",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR_O","REGIME1",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","COMMENTS","REGIME2",2019,"According to article 2(1) of Bill 654, qualifying intangible assets include intangible assets protected by means of a patent, utility models or industrial designs protected by means of a registration and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","COMMENTS","REGIME2",2020,"According to article 2(1) of Bill 654, qualifying intangible assets include intangible assets protected by means of a patent, utility models or industrial designs protected by means of a registration and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","COMMENTS","REGIME2",2022,"According to article 2(1) of Bill 654, qualifying intangible assets include intangible assets protected by means of a patent, utility models or industrial designs protected by means of a registration and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","COMMENTS","REGIME2",2023,"According to article 2(1) of Bill 654, qualifying intangible assets include intangible assets protected by means of a patent, utility models or industrial designs protected by means of a registration and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAN","A","COMMENTS","REGIME2",2024,"According to article 2(1) of Bill 654, qualifying intangible assets include intangible assets protected by means of a patent, utility models or industrial designs protected by means of a registration and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","COMMENTS","REGIME1",2018,"Only patents and industrial designs or models (utility models) subject to registration on National Institute of Industrial Property (INPI) can qualify<br>for the regime. The industrial property rights must be granted (patented) prior to the use of the benefits under the Portuguese IP Regime. The submission of a patent application does not qualify the company for the period the patent is “pending”. Earlier periods do not qualify for the benefits. Marketing and brand related IP are excluded"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","COMMENTS","REGIME1",2019,"Only patents and industrial designs or models (utility models) subject to registration on National Institute of Industrial Property (INPI) can qualify<br>for the regime. The industrial property rights must be granted (patented) prior to the use of the benefits under the Portuguese IP Regime. The submission of a patent application does not qualify the company for the period the patent is “pending”. Earlier periods do not qualify for the benefits. Marketing and brand related IP are excluded"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","COMMENTS","REGIME1",2020,"Only patents and industrial designs or models (utility models) subject to registration on National Institute of Industrial Property (INPI) can qualify<br>for the regime. The industrial property rights must be granted (patented) prior to the use of the benefits under the Portuguese IP Regime. The submission of a patent application does not qualify the company for the period the patent is “pending”. Earlier periods do not qualify for the benefits. Marketing and brand related IP are excluded"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","COMMENTS","REGIME1",2022,"Only patents and industrial designs or models (utility models) subject to registration on National Institute of Industrial Property (INPI) can qualify<br><br>for the regime. The industrial property rights must be granted (patented) prior to the use of the benefits under the Portuguese IP Regime. The submission of a patent application does not qualify the company for the period the patent is “pending”. Earlier periods do not qualify for the benefits. Marketing and brand related IP are excluded"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","COMMENTS","REGIME1",2023,"Only patents and industrial designs or models (utility models) subject to registration on National Institute of Industrial Property (INPI) can qualify<br><br>for the regime. The industrial property rights must be granted (patented) prior to the use of the benefits under the Portuguese IP Regime. The submission of a patent application does not qualify the company for the period the patent is “pending”. Earlier periods do not qualify for the benefits. Marketing and brand related IP are excluded"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PRT","A","COMMENTS","REGIME1",2024,"Only patents and industrial designs or models (utility models) subject to registration on National Institute of Industrial Property (INPI) can qualify\r\nfor the regime. The industrial property rights must be granted (patented) prior to the use of the benefits under the Portuguese IP Regime. The submission of a patent application does not qualify the company for the period the patent is �pending�. Earlier periods do not qualify for the benefits. Marketing and brand related IP are excluded"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME3",2018,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME3",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","PRS","REGIME3",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","QA","REGIME1",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","QA","REGIME1",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","NAME","REGIME1",2019,"IP Box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","NAME","REGIME1",2020,"IP Box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","NAME","REGIME1",2022,"IP Box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","NAME","REGIME1",2023,"IP Box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","NAME","REGIME1",2024,"IP Box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME2",2019,"Free zone areas"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME2",2020,"Free zone areas"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME2",2022,"Free zone areas"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME2",2023,"Free zone areas"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","QAT","A","NAME","REGIME2",2024,"Free zone areas"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","PRS","REGIME1",2022,"Potentially harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","PRS","REGIME1",2023,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","PRS","REGIME1",2024,"In the process of being amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","NAME","REGIME1",2022,"Special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","NAME","REGIME1",2023,"Special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GAB","A","NAME","REGIME1",2024,"Special economic zone"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","NAME","REGIME1",2022,"Free zones (ZOLI)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","NAME","REGIME1",2023,"Free zones (ZOLI)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","NAME","REGIME1",2024,"Free zones (ZOLI)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JAM","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","PRS","REGIME2",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","PRS","REGIME2",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","PRS","REGIME2",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","PRS","REGIME1",2022,"Harmful "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","PRS","REGIME1",2023,"Harmful "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","PRS","REGIME1",2024,"Harmful "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","QA","REGIME2",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME2",2018,"Not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME2",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME2",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","QA","REGIME2",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR","REGIME1",2018,"4.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR","REGIME1",2019,"4.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR","REGIME1",2020,"4.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR_O","REGIME1",2018,"33.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR_O","REGIME1",2019,"33.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR_O","REGIME1",2020,"33.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","NAME","REGIME2",2018,"International trust"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR","REGIME1",2018,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR","REGIME1",2019,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR","REGIME1",2020,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR","REGIME1",2022,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR","REGIME1",2023,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","TR","REGIME1",2024,"10.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","PRS","REGIME1",2018,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ESP","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","TR_O","REGIME2",2018,"20.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","NAME","REGIME1",2018,"Patent box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","NAME","REGIME1",2019,"Patent box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","NAME","REGIME1",2020,"Patent box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","NAME","REGIME1",2022,"Patent box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","NAME","REGIME1",2023,"Patent box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","NAME","REGIME1",2024,"Patent box"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","QA","REGIME1",2018,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","QA","REGIME1",2019,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","QA","REGIME1",2020,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","QA","REGIME1",2022,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","QA","REGIME1",2023,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","GBR","A","QA","REGIME1",2024,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME3",2018,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME3",2019,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME3",2020,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","THA","A","COMMENTS","REGIME2",2018,"IP assets that generate royalties, including patents and copyrights."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME1",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME1",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME2",2018,"Benefits under lit S art. 52 for biotechnology and for software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME2",2019,"Benefits under lit S art. 52 for biotechnology and for software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME2",2020,"Benefits under lit S art. 52 for biotechnology and for software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME2",2022,"Free zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME2",2023,"Free zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","NAME","REGIME2",2024,"Free zones"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME3",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME3",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR","REGIME3",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","NAME","REGIME1",2019,"International companies"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","NAME","REGIME1",2020,"International companies"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","QA","REGIME1",2019,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","QA","REGIME1",2020,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","PRS","REGIME1",2019,"Under Review"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","COK","A","PRS","REGIME1",2020,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHE","A","TR_O","REGIME1",2020,"21.20%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","QA","REGIME1",2018,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","QA","REGIME1",2019,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","QA","REGIME1",2020,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","QA","REGIME1",2022,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","QA","REGIME1",2023,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","QA","REGIME1",2024,"Patents, Category 3"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","PRS","REGIME1",2018,"Harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","PRS","REGIME1",2019,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","PRS","REGIME1",2020,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","PRS","REGIME1",2022,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","PRS","REGIME1",2023,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","FRA","A","PRS","REGIME1",2024,"Not harmful (amended)"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","NAME","REGIME1",2018,"IP regime for royalties and capital gains"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","NAME","REGIME1",2019,"IP regime for royalties and capital gains"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","NAME","REGIME1",2020,"IP regime for royalties and capital gains"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","NAME","REGIME1",2022,"IP regime for royalties and capital gains"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","NAME","REGIME1",2023,"IP regime for royalties and capital gains"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","NAME","REGIME1",2024,"IP regime for royalties and capital gains"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","QA","REGIME1",2018,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HUN","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME1",2018,"0.00% to 5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME1",2019,"0.00% to 5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME1",2020,"0.00% to 5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME1",2022,"0.00% to 5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME1",2023,"0.00% to 5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","JOR","A","TR","REGIME1",2024,"0.00% to 5.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MYS","A","NAME","REGIME2",2018,"MSC Malaysia"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME2",2018,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME2",2022,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME2",2023,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MUS","A","PRS","REGIME2",2024,"Abolished"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","NAME","REGIME1",2018,"Innovation box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","NAME","REGIME1",2019,"Innovation box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","NAME","REGIME1",2020,"Innovation box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","NAME","REGIME1",2022,"Innovation box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","NAME","REGIME1",2023,"Innovation box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","NLD","A","NAME","REGIME1",2024,"Innovation box "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR","REGIME3",2018,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR","REGIME3",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR","REGIME3",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR_O","REGIME3",2018,"33.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR_O","REGIME3",2019,"33.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","KNA","A","TR_O","REGIME3",2020,"33.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","TR_O","REGIME1",2018,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LCA","A","TR_O","REGIME3",2018,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME3",2018,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME3",2019,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","TR_O","REGIME3",2020,"17.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR_O","REGIME1",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR_O","REGIME1",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR_O","REGIME1",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","COMMENTS","REGIME1",2018,"The regime applies to patents, utility models and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","COMMENTS","REGIME1",2019,"The regime applies to patents, utility models and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","COMMENTS","REGIME1",2020,"The regime applies to patents, utility models and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","COMMENTS","REGIME1",2022,"The regime applies to patents, utility models and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","COMMENTS","REGIME1",2023,"The regime applies to patents, utility models and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","AND","A","COMMENTS","REGIME1",2024,"The regime applies to patents, utility models and copyrighted software."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. </br> <br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br>"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. </br> <br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br>"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. </br> <br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br>"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br><br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br><br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br><br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br><br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. </br> <br><br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br><br>"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br><br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br><br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. <br><br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br><br>Computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. </br> <br><br>Qualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company’s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders’ rights and orphan drug designation. Marketing– related IP assets such as trademarks never qualify for the tax benefit.<br><br>"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to computer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. \r\nQualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company�s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders� rights and orphan drug designation. Marketing� related IP assets such as trademarks never qualify for the tax benefit.\r\nComputer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. \r\nQualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company�s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders� rights and orphan drug designation. Marketing� related IP assets such as trademarks never qualify for the tax benefit.\r\nComputer programmes protected by copyright, qualifying patents including supplementary protection certificates which are the result of R&D, exclusive licence to exploit aforementioned IP items may qualify for benefit. </br> \r\nQualifying patents mean any patent which meets the patentability criteria (novelty, inventive step, industrial applicability) protected by the European Patent Office, patents or supplementary protection certificates issued in the EEA country or in the country with which a convention for the avoidance of double taxation has been concluded. Existing copyrights and patents that already have been issued are included as qualifying assets. These assets can only benefit from the tax benefits if the taxpayer can track these expenses and documentary evidence shall be provided. In addition, pending patents are included as qualifying assets. Should the patent be ultimately reversed, the corporate income tax paid from the taxable profits from the use, sale or any other transfer into ownership of qualifying IP assets is recalculated for all tax periods when the tax relief has been applied. Also company�s annual returns should be specified accordingly including to pay back provided benefits.Qualifying IP assets do not cover utility models (short term patents, petty patents, etc.), plant breeders� rights and orphan drug designation. Marketing� related IP assets such as trademarks never qualify for the tax benefit.\r\n"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","SMR","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to industrial patents, granted or in the course of being granted, which include patents for inventions, such as biotechnological inventions and relevant supplementary protection certificates, patents for utility models, as well as patents and certificates on plant varieties; designs and models, protected by law and deriving from research and development activities; software protected by copyright."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","COMMENTS","REGIME1",2018,"The reduction is available only for revenues from the assignment of the entitlement to use or exploit patents, utility models, supplementary certificates for the protection of medicaments and of phytosanitary products or registered advanced software obtained as a result of research and development projects. In no case will the reduction apply to income from the assigning of the right to use or exploit brands, works of literature, art or science, including cinema films, assignable personal rights such as image rights, industrial, commercial or scientific equipment, confidential procedures, drawings or formulae, rights to information concerning industrial, commercial o scientific experiments, drawings or models or computer programs other than those referred to in the foregoing paragraph, or to any other right or asset other than those indicated therein."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","COMMENTS","REGIME1",2019,"The reduction is available only for revenues from the assignment of the entitlement to use or exploit patents, utility models, supplementary certificates for the protection of medicaments and of phytosanitary products or registered advanced software obtained as a result of research and development projects. In no case will the reduction apply to income from the assigning of the right to use or exploit brands, works of literature, art or science, including cinema films, assignable personal rights such as image rights, industrial, commercial or scientific equipment, confidential procedures, drawings or formulae, rights to information concerning industrial, commercial o scientific experiments, drawings or models or computer programs other than those referred to in the foregoing paragraph, or to any other right or asset other than those indicated therein."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","COMMENTS","REGIME1",2020,"The reduction is available only for revenues from the assignment of the entitlement to use or exploit patents, utility models, supplementary certificates for the protection of medicaments and of phytosanitary products or registered advanced software obtained as a result of research and development projects. In no case will the reduction apply to income from the assigning of the right to use or exploit brands, works of literature, art or science, including cinema films, assignable personal rights such as image rights, industrial, commercial or scientific equipment, confidential procedures, drawings or formulae, rights to information concerning industrial, commercial o scientific experiments, drawings or models or computer programs other than those referred to in the foregoing paragraph, or to any other right or asset other than those indicated therein."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","COMMENTS","REGIME1",2022,"The reduction is available only for revenues from the assignment of the entitlement to use or exploit patents, utility models, supplementary certificates for the protection of medicaments and of phytosanitary products or registered advanced software obtained as a result of research and development projects. In no case will the reduction apply to income from the assigning of the right to use or exploit brands, works of literature, art or science, including cinema films, assignable personal rights such as image rights, industrial, commercial or scientific equipment, confidential procedures, drawings or formulae, rights to information concerning industrial, commercial o scientific experiments, drawings or models or computer programs other than those referred to in the foregoing paragraph, or to any other right or asset other than those indicated therein."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","COMMENTS","REGIME1",2023,"The reduction is available only for revenues from the assignment of the entitlement to use or exploit patents, utility models, supplementary certificates for the protection of medicaments and of phytosanitary products or registered advanced software obtained as a result of research and development projects. In no case will the reduction apply to income from the assigning of the right to use or exploit brands, works of literature, art or science, including cinema films, assignable personal rights such as image rights, industrial, commercial or scientific equipment, confidential procedures, drawings or formulae, rights to information concerning industrial, commercial o scientific experiments, drawings or models or computer programs other than those referred to in the foregoing paragraph, or to any other right or asset other than those indicated therein."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES21","A","COMMENTS","REGIME1",2024,"The reduction is available only for revenues from the assignment of the entitlement to use or exploit patents, utility models, supplementary certificates for the protection of medicaments and of phytosanitary products or registered advanced software obtained as a result of research and development projects. In no case will the reduction apply to income from the assigning of the right to use or exploit brands, works of literature, art or science, including cinema films, assignable personal rights such as image rights, industrial, commercial or scientific equipment, confidential procedures, drawings or formulae, rights to information concerning industrial, commercial o scientific experiments, drawings or models or computer programs other than those referred to in the foregoing paragraph, or to any other right or asset other than those indicated therein."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","COMMENTS","REGIME1",2018,"Qualifying assets refers to positive income derived from the right to use or exploit a patent, utility model, supplementary protection certificate of medicines and plant protection products, designs and models liable to legal protection, resulting from research and development and innovation activities, and sophisticated copyrighted software resulting from R&D projects. In no case shall income from the assignment of the right to use, or from the transfer, of trademarks, literary, artistic or scientific works, including cinematographic films, or of personal rights eligible for assignment such as image rights, or software different from that mentioned before, industrial, commercial or scientific equipment, plan, secret formula or process, or of rights on information concerning industrial, commercial or scientific experience, or any other right or asset different from those mentioned, qualify for this reduction."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","COMMENTS","REGIME1",2019,"Qualifying assets refers to positive income derived from the right to use or exploit a patent, utility model, supplementary protection certificate of medicines and plant protection products, designs and models liable to legal protection, resulting from research and development and innovation activities, and sophisticated copyrighted software resulting from R&D projects. In no case shall income from the assignment of the right to use, or from the transfer, of trademarks, literary, artistic or scientific works, including cinematographic films, or of personal rights eligible for assignment such as image rights, or software different from that mentioned before, industrial, commercial or scientific equipment, plan, secret formula or process, or of rights on information concerning industrial, commercial or scientific experience, or any other right or asset different from those mentioned, qualify for this reduction."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","COMMENTS","REGIME1",2020,"Qualifying assets refers to positive income derived from the right to use or exploit a patent, utility model, supplementary protection certificate of medicines and plant protection products, designs and models liable to legal protection, resulting from research and development and innovation activities, and sophisticated copyrighted software resulting from R&D projects. In no case shall income from the assignment of the right to use, or from the transfer, of trademarks, literary, artistic or scientific works, including cinematographic films, or of personal rights eligible for assignment such as image rights, or software different from that mentioned before, industrial, commercial or scientific equipment, plan, secret formula or process, or of rights on information concerning industrial, commercial or scientific experience, or any other right or asset different from those mentioned, qualify for this reduction."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to positive income derived from the right to use or exploit a patent, utility model, supplementary protection certificate of medicines and plant protection products, designs and models liable to legal protection, resulting from research and development and innovation activities, and sophisticated copyrighted software resulting from R&D projects. In no case shall income from the assignment of the right to use, or from the transfer, of trademarks, literary, artistic or scientific works, including cinematographic films, or of personal rights eligible for assignment such as image rights, or software different from that mentioned before, industrial, commercial or scientific equipment, plan, secret formula or process, or of rights on information concerning industrial, commercial or scientific experience, or any other right or asset different from those mentioned, qualify for this reduction."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to positive income derived from the right to use or exploit a patent, utility model, supplementary protection certificate of medicines and plant protection products, designs and models liable to legal protection, resulting from research and development and innovation activities, and sophisticated copyrighted software resulting from R&D projects. In no case shall income from the assignment of the right to use, or from the transfer, of trademarks, literary, artistic or scientific works, including cinematographic films, or of personal rights eligible for assignment such as image rights, or software different from that mentioned before, industrial, commercial or scientific equipment, plan, secret formula or process, or of rights on information concerning industrial, commercial or scientific experience, or any other right or asset different from those mentioned, qualify for this reduction."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ES22","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to positive income derived from the right to use or exploit a patent, utility model, supplementary protection certificate of medicines and plant protection products, designs and models liable to legal protection, resulting from research and development and innovation activities, and sophisticated copyrighted software resulting from R&D projects. In no case shall income from the assignment of the right to use, or from the transfer, of trademarks, literary, artistic or scientific works, including cinematographic films, or of personal rights eligible for assignment such as image rights, or software different from that mentioned before, industrial, commercial or scientific equipment, plan, secret formula or process, or of rights on information concerning industrial, commercial or scientific experience, or any other right or asset different from those mentioned, qualify for this reduction."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME1",2022,"Qualifying assets refers to assets derived from the activities of research and development in the areas of biotechnology and bioinformatics: copyrighted software or patents."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME1",2023,"Qualifying assets refers to assets derived from the activities of research and development in the areas of biotechnology and bioinformatics: copyrighted software or patents."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","COMMENTS","REGIME1",2024,"Qualifying assets refers to assets derived from the activities of research and development in the areas of biotechnology and bioinformatics: copyrighted software or patents."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME3",2018,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME3",2019,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","URY","A","TR_O","REGIME3",2020,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","TR","REGIME1",2019,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","DMA","A","TR","REGIME1",2020,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","NAME","REGIME1",2019,"Patent box deduction rules "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","NAME","REGIME1",2020,"Patent box deduction rules "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","NAME","REGIME1",2022,"Patent box deduction rules "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","NAME","REGIME1",2023,"Patent box deduction rules "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","MLT","A","NAME","REGIME1",2024,"Patent box deduction rules "]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","QA","REGIME1",2019,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","QA","REGIME1",2020,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","QA","REGIME1",2022,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","QA","REGIME1",2023,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","QA","REGIME1",2024,"Patents, Software"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","PRS","REGIME1",2019,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","PRS","REGIME1",2020,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","PRS","REGIME1",2022,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","PRS","REGIME1",2023,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","POL","A","PRS","REGIME1",2024,"Not harmful"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CHE","A","COMMENTS","REGIME1",2020,"As part of the 2020 tax reform, Switzerland introduced a mandatory patent box as well as an optional R&amp;D super deduction at the cantonal level. The patent box applies to the cantonal tax liability and allows a maximum exemption of 90% of qualifying income from cantonal level taxation. The rate of exemption varies by canton and is subject to mandatory general limitation rules of tax relief that cap the amount of relief firms can obtain from the use of tax instruments at the cantonal level. This cap also varies by canton. The rates displayed represent the combined effective tax rate applicable in case of maximum relief at the cantonal level accounting for federal tax liabilities for an investment in the canton of Zurich and include the effect of the patent box, the R&amp;D super deduction and the cap on tax relief. The applicable rate under the schemes varies between 9.1% and 13.9% while the rate that would otherwise apply varies between 11.9% and 21.6% among cantons."]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR","REGIME1",2022,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR","REGIME1",2023,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR","REGIME1",2024,"0.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR_O","REGIME1",2022,"18.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR_O","REGIME1",2023,"18.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","ARM","A","TR_O","REGIME1",2024,"18.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","QA","REGIME1",2022,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","QA","REGIME1",2023,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","CH04","A","QA","REGIME1",2024,"Patents"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","QA","REGIME1",2022,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","QA","REGIME1",2023,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","QA","REGIME1",2024,"Assets not restricted to three allowed asset categories"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","PRS","REGIME1",2022,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","PRS","REGIME1",2023,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","HND","A","PRS","REGIME1",2024,"In the process of being eliminated/amended"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","NAME","REGIME2",2022,"Large-scale investment projects"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","NAME","REGIME2",2023,"Large-scale investment projects"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","LTU","A","NAME","REGIME2",2024,"Large-scale investment projects"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","TR_O","REGIME1",2022,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","TR_O","REGIME1",2023,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","PAK","A","TR_O","REGIME1",2024,"25.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","TR_O","REGIME1",2022,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","TR_O","REGIME1",2023,"30.00%"]
["OECD.CTP.TPS:DSD_QDD_IPR@DF_QDD_IPR(1.0)","TTO","A","TR_O","REGIME1",2024,"30.00%"]