Our client, a major player in software publishing, engineering, sales of computer / network equipment and hosting wanted iIntegrate the IP BOX into its tax strategy.
Indeed, the income generated by original software protected by copyright (necessarily linked to a degree of inventiveness) may, since January 1, 2019, benefit from a reduced corporate tax rate of 10%.
Solutions provided by GAC GROUP
The mission of GAC Group is articulated around the following added value:
- Consulting in tax strategy and recommendations for integrating the IP BOX device
- Review of legal scope for validation of eligibility for the scheme
- Audit of the organization and determination of intellectual property assets eligible for the reduced tax rate for the 5 group subsidiaries
- Determination of the elements of valuation (R&D expenses, revenues and Nexus ratio)
- Declarative method & Support
Why did you choose GAC?
The benefits of the mission were the following for our client:
- Diagnostic report and overall view of eligibility: mapping of the portfolio of assets eligible for the reduced rate, analysis of the opportunity to exercise the option and implementation of the IP strategy.
- Valuation file and decision-making support tool: details of the methodologies proposed and the optimization levers identified (grouping of assets, income and expenditure considered) and preparation of the elements necessary for the reporting obligations.
- Supporting file and securing the benefit of the preferential regime: justification for taking the option chosen and the associated calculations in accordance with the formalism expected by the tax administration.
- Tax optimization