FHTPForum on Harmful Tax Practices (Office of Economic Co-operation and Development)
FHTPFrom Here to Paternity (blog)
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References in periodicals archive ?
The Agreement states that under the modified nexus approach "the only IP assets that could qualify for benefits under an IP regime are patents and functionally equivalent IP assets that are legally protected and subject to approval and registration processes ...," (4) Moreover, the approach "explicitly excludes from receiving benefits marketing-related IP assets such as trademarks." (5) Recognising that limiting IP regimes to patents as the only "qualifying IP asset" is too narrow an approach, the Agreement goes on to state that the "FHTP will therefore produce further guidance ...
As noted above, TEI would be pleased to engage with the OECD and FHTP regarding future proposals that would enable taxpayers to track and trace qualifying expenditures for R&D to help ensure that the proposals are both practical and cost effective for taxpayers, and helpful to tax authorities.