{"id":8021,"date":"2025-06-23T11:03:47","date_gmt":"2025-06-23T09:03:47","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/law-and-intellectual-property-corporate-tax-guide\/"},"modified":"2025-06-23T11:03:47","modified_gmt":"2025-06-23T09:03:47","slug":"law-and-intellectual-property-corporate-tax-guide","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/law-and-intellectual-property-corporate-tax-guide\/","title":{"rendered":"Law and Intellectual Property: Corporate Tax Guide"},"content":{"rendered":"\n \n        <h1>Law and intellectual property: tax issues for businesses<\/h1>\n        <div id=\"simu-zloop\">\n        <div class=\"simulator-wrapper\" id=\"simu-zloop\">\n<div class=\"simulator-header\">\n<h3>Tax Calculator &#8211; Intellectual property<\/h3>\n<p>Estimate the costs and tax benefits of your intellectual property investments<\/p>\n<\/div>\n<div class=\"simulator-tabs\">\n<button class=\"tab-button active\" onclick=\"window.showTab('trademark')\">Brands<\/button>\n<button class=\"tab-button\" onclick=\"window.showTab('amortization')\">Depreciation<\/button>\n<button class=\"tab-button\" onclick=\"window.showTab('cir')\">Research tax credit<\/button>\n<\/div>\n<div class=\"tab-content active\" id=\"trademark-tab\">\n<h4>Cost Calculator &#8211; Brands<\/h4>\n<div class=\"input-group\">\n<label for=\"trademark-count\">Number of trademarks to be registered:<\/label>\n<input id=\"trademark-count\" max=\"20\" min=\"1\" onchange=\"window.calculateTrademark()\" type=\"number\" value=\"1\">\n<\/div>\n<div class=\"input-group\">\n<label for=\"protection-years\">Desired duration of protection (years):<\/label>\n<input id=\"protection-years\" max=\"50\" min=\"10\" onchange=\"window.calculateTrademark()\" step=\"10\" type=\"number\" value=\"20\">\n<\/div>\n<div class=\"results-section\">\n<h5>Estimated costs:<\/h5>\n<div id=\"trademark-results\"><\/div>\n<\/div>\n<\/div>\n<div class=\"tab-content\" id=\"amortization-tab\">\n<h4>Depreciation Calculator<\/h4>\n<div class=\"input-group\">\n<label for=\"ip-type\">Type of intellectual property:<\/label>\n<select id=\"ip-type\" onchange=\"window.calculateAmortization()\">\n<option value=\"software\">Software (1-5 years)<\/option>\n<option value=\"trademark\">Trademark (10 years max)<\/option>\n<option value=\"design\">Design\/model (5 years)<\/option>\n<\/select>\n<\/div>\n<div class=\"input-group\">\n<label for=\"investment-amount\">Investment amount (\u20ac):<\/label>\n<input id=\"investment-amount\" max=\"1000000\" min=\"1000\" onchange=\"window.calculateAmortization()\" type=\"number\" value=\"10000\">\n<\/div>\n<div class=\"input-group\">\n<label for=\"amortization-years\">Amortization period (years):<\/label>\n<input id=\"amortization-years\" max=\"10\" min=\"1\" onchange=\"window.calculateAmortization()\" type=\"number\" value=\"5\">\n<\/div>\n<div class=\"results-section\">\n<h5>Amortization plan:<\/h5>\n<div id=\"amortization-results\"><\/div>\n<\/div>\n<\/div>\n<div class=\"tab-content\" id=\"cir-tab\">\n<h4>Research Tax Credit (CIR)<\/h4>\n<div class=\"input-group\">\n<label for=\"research-expenses\">Annual research expenditure (\u20ac):<\/label>\n<input id=\"research-expenses\" max=\"10000000\" min=\"1000\" onchange=\"window.calculateCIR()\" type=\"number\" value=\"50000\">\n<\/div>\n<div class=\"results-section\">\n<h5>Estimated tax credit:<\/h5>\n<div id=\"cir-results\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<script type=\"text\/javascript\">\nwindow.showTab = function(tabName) {\n    \/\/ Hide all tabs\n    const tabs = document.querySelectorAll('.tab-content');\n    const buttons = document.querySelectorAll('.tab-button');\n    \n    tabs.forEach(tab => tab.classList.remove('active'));\n    buttons.forEach(button => button.classList.remove('active'));\n    \n    \/\/ Show selected tab\n    document.getElementById(tabName + '-tab').classList.add('active');\n    event.target.classList.add('active');\n};\n\nwindow.calculateTrademark = function() {\n    const count = parseInt(document.getElementById('trademark-count').value) || 1;\n    const years = parseInt(document.getElementById('protection-years').value) || 20;\n    \n    const filingCost = 250; \/\/ euros per trademark\n    const renewalCost = 350; \/\/ euros every 10 years\n    \n    const totalFilingCost = count * filingCost;\n    const renewals = Math.floor(years \/ 10);\n    const totalRenewalCost = count * renewals * renewalCost;\n    const totalCost = totalFilingCost + totalRenewalCost;\n    \n    const resultsDiv = document.getElementById('trademark-results');\n    resultsDiv.innerHTML = `\n        <div class=\"result-item\">\n            <span class=\"result-label\">Co\u00fbt de d\u00e9p\u00f4t initial:<\/span>\n            <span class=\"result-value\">${totalFilingCost.toLocaleString()} \u20ac<\/span>\n        <\/div>\n        <div class=\"result-item\">\n            <span class=\"result-label\">Co\u00fbt des renouvellements (${renewals} \u00d7 10 ans):<\/span>\n            <span class=\"result-value\">${totalRenewalCost.toLocaleString()} \u20ac<\/span>\n        <\/div>\n        <div class=\"result-item total\">\n            <span class=\"result-label\">Co\u00fbt total sur ${years} ans:<\/span>\n            <span class=\"result-value\">${totalCost.toLocaleString()} \u20ac<\/span>\n        <\/div>\n        <div class=\"result-item\">\n            <span class=\"result-label\">Co\u00fbt annuel moyen:<\/span>\n            <span class=\"result-value\">${Math.round(totalCost \/ years).toLocaleString()} \u20ac<\/span>\n        <\/div>\n    `;\n};\n\nwindow.calculateAmortization = function() {\n    const ipType = document.getElementById('ip-type').value;\n    const amount = parseFloat(document.getElementById('investment-amount').value) || 10000;\n    const years = parseInt(document.getElementById('amortization-years').value) || 5;\n    \n    const annualAmortization = amount \/ years;\n    const taxSavings = annualAmortization * 0.25; \/\/ Assuming 25% tax rate\n    \n    let maxYears = 5;\n    if (ipType === 'trademark') maxYears = 10;\n    if (ipType === 'design') maxYears = 5;\n    if (ipType === 'software') maxYears = 5;\n    \n    const resultsDiv = document.getElementById('amortization-results');\n    let tableHTML = `\n        <div class=\"result-item\">\n            <span class=\"result-label\">Montant annuel d'amortissement:<\/span>\n            <span class=\"result-value\">${annualAmortization.toLocaleString()} \u20ac<\/span>\n        <\/div>\n        <div class=\"result-item\">\n            <span class=\"result-label\">\u00c9conomie fiscale annuelle estim\u00e9e (25%):<\/span>\n            <span class=\"result-value\">${taxSavings.toLocaleString()} \u20ac<\/span>\n        <\/div>\n        <table class=\"amortization-table\">\n            <thead>\n                <tr>\n                    <th>Ann\u00e9e<\/th>\n                    <th>Amortissement<\/th>\n                    <th>\u00c9conomie Fiscale<\/th>\n                <\/tr>\n            <\/thead>\n            <tbody>\n    `;\n    \n    for (let i = 1; i <= years; i++) { tableHTML += ` <tr>\n                <td>${i}<\/td>\n                <td>${annualAmortization.toLocaleString()} \u20ac<\/td>\n                <td>${taxSavings.toLocaleString()} \u20ac<\/td>\n            <\/tr>\n        `;\n    }\n    \n    tableHTML += '<\/tbody><\/table>';\n    resultsDiv.innerHTML = tableHTML;\n};\n\nwindow.calculateCIR = function() {\n    const expenses = parseFloat(document.getElementById('research-expenses').value) || 50000;\n    \n    let creditRate = 0.30; \/\/ 30% for expenses up to 100M\n    let credit = expenses * creditRate;\n    \n    if (expenses > 100000000) {\n        credit = 100000000 * 0.30 + (expenses - 100000000) * 0.05;\n    }\n    \n    \/\/ Cap at 20M euros annual reimbursement\n    const maxReimbursement = 20000000;\n    const actualReimbursement = Math.min(credit, maxReimbursement);\n    \n    const resultsDiv = document.getElementById('cir-results');\n    resultsDiv.innerHTML = `\n        <div class=\"result-item\">\n            <span class=\"result-label\">D\u00e9penses de recherche:<\/span>\n            <span class=\"result-value\">${expenses.toLocaleString()} \u20ac<\/span>\n        <\/div>\n        <div class=\"result-item\">\n            <span class=\"result-label\">Taux appliqu\u00e9:<\/span>\n            <span class=\"result-value\">${expenses <= 100000000 ? '30%' : '30% puis 5%'}<\/span>\n        <\/div>\n        <div class=\"result-item total\">\n            <span class=\"result-label\">Cr\u00e9dit d'imp\u00f4t calcul\u00e9:<\/span>\n            <span class=\"result-value\">${credit.toLocaleString()} \u20ac<\/span>\n        <\/div>\n        <div class=\"result-item\">\n            <span class=\"result-label\">Remboursement annuel possible:<\/span>\n            <span class=\"result-value\">${actualReimbursement.toLocaleString()} \u20ac<\/span>\n        <\/div>\n        ${credit > maxReimbursement ? `\n        <div class=\"result-item warning\">\n            <span class=\"result-label\">Cr\u00e9dit reportable:<\/span>\n            <span class=\"result-value\">${(credit - maxReimbursement).toLocaleString()} \u20ac<\/span>\n        <\/div>\n        ` : ''}\n    `;\n};\n\n\/\/ Initialize calculations on page load\ndocument.addEventListener('DOMContentLoaded', function() {\n    window.calculateTrademark();\n    window.calculateAmortization();\n    window.calculateCIR();\n});\n<\/script>\n<style type=\"text\/css\">\n.simulator-wrapper {\n    max-width: 800px;\n    margin: 0 auto;\n    padding: 20px;\n    background: #f8f9fa;\n    border-radius: 10px;\n    box-shadow: 0 2px 10px rgba(0,0,0,0.1);\n    font-family: Poppins, sans-serif;\n}\n\n.simulator-wrapper .simulator-header {\n    text-align: center;\n    margin-bottom: 30px;\n}\n\n.simulator-wrapper .simulator-header h3 {\n    color: #2c3e50;\n    margin-bottom: 10px;\n    font-size: 24px;\n}\n\n.simulator-wrapper .simulator-header p {\n    color: #6c757d;\n    margin: 0;\n}\n\n.simulator-wrapper .simulator-tabs {\n    display: flex;\n    border-bottom: 2px solid #e9ecef;\n    margin-bottom: 30px;\n}\n\n.simulator-wrapper .tab-button {\n    background: none;\n    border: none;\n    padding: 12px 24px;\n    cursor: pointer;\n    font-size: 16px;\n    color: #6c757d;\n    border-bottom: 3px solid transparent;\n    transition: all 0.3s ease;\n}\n\n.simulator-wrapper .tab-button:hover {\n    color: #2c3e50;\n    background-color: #f8f9fa;\n}\n\n.simulator-wrapper .tab-button.active {\n    color: #007bff;\n    border-bottom-color: #007bff;\n    font-weight: 600;\n}\n\n.simulator-wrapper .tab-content {\n    display: none;\n}\n\n.simulator-wrapper .tab-content.active {\n    display: block;\n}\n\n.simulator-wrapper .tab-content h4 {\n    color: #2c3e50;\n    margin-bottom: 20px;\n    font-size: 20px;\n}\n\n.simulator-wrapper .input-group {\n    margin-bottom: 20px;\n}\n\n.simulator-wrapper .input-group label {\n    display: block;\n    margin-bottom: 8px;\n    font-weight: 500;\n    color: #495057;\n}\n\n.simulator-wrapper .input-group input,\n.simulator-wrapper .input-group select {\n    width: 100%;\n    padding: 12px;\n    border: 2px solid #e9ecef;\n    border-radius: 6px;\n    font-size: 16px;\n    transition: border-color 0.3s ease;\n}\n\n.simulator-wrapper .input-group input:focus,\n.simulator-wrapper .input-group select:focus {\n    outline: none;\n    border-color: #007bff;\n}\n\n.simulator-wrapper .results-section {\n    background: white;\n    padding: 20px;\n    border-radius: 8px;\n    margin-top: 30px;\n    box-shadow: 0 1px 5px rgba(0,0,0,0.1);\n}\n\n.simulator-wrapper .results-section h5 {\n    color: #2c3e50;\n    margin-bottom: 15px;\n    font-size: 18px;\n}\n\n.simulator-wrapper .result-item {\n    display: flex;\n    justify-content: space-between;\n    align-items: center;\n    padding: 12px 0;\n    border-bottom: 1px solid #f1f3f4;\n}\n\n.simulator-wrapper .result-item:last-child {\n    border-bottom: none;\n}\n\n.simulator-wrapper .result-item.total {\n    font-weight: 600;\n    font-size: 18px;\n    color: #2c3e50;\n    background: #f8f9fa;\n    padding: 15px;\n    margin: 10px -10px;\n    border-radius: 6px;\n}\n\n.simulator-wrapper .result-item.warning {\n    color: #856404;\n    background: #fff3cd;\n    padding: 15px;\n    margin: 10px -10px;\n    border-radius: 6px;\n    border: 1px solid #ffeaa7;\n}\n\n.simulator-wrapper .result-label {\n    color: #495057;\n}\n\n.simulator-wrapper .result-value {\n    font-weight: 600;\n    color: #007bff;\n}\n\n.simulator-wrapper .amortization-table {\n    width: 100%;\n    border-collapse: collapse;\n    margin-top: 15px;\n}\n\n.simulator-wrapper .amortization-table th,\n.simulator-wrapper .amortization-table td {\n    padding: 12px;\n    text-align: center;\n    border-bottom: 1px solid #e9ecef;\n}\n\n.simulator-wrapper .amortization-table th {\n    background: #f8f9fa;\n    font-weight: 600;\n    color: #2c3e50;\n}\n\n.simulator-wrapper .amortization-table tr:hover {\n    background: #f8f9fa;\n}\n<\/style>\n<div class=\"zloop-color-1\" style=\"background-color: #fffbeb; border-left: 4px solid #fbbf24; padding: 1rem; margin: 1rem 0;\">\n<div style=\"display: flex; align-items: center;\">\n<svg fill=\"none\" height=\"20\" stroke=\"#fbbf24\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"20\">\n<circle cx=\"12\" cy=\"12\" r=\"10\"\/>\n<line x1=\"12\" x2=\"12\" y1=\"16\" y2=\"12\"\/>\n<line x1=\"12\" x2=\"12.01\" y1=\"8\" y2=\"8\"\/>\n<\/svg>\n<p style=\"margin-left: 0.75rem; color: #b45309;\">\n  The results provided are given for information only and do not engage our responsibility in any way.\n        <\/p>\n<\/div>\n<\/div>\n\n        <\/div>\n        <div id=\"Zloop-content\">\n        <p>Intellectual property law is a complex field where legal and tax issues intersect. For companies with intangible assets, mastering the tax aspects is crucial to optimizing their strategy. Our expertise lies in <a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/\">specialized business sectors<\/a> requiring tailor-made legal and tax support.  <\/p><h2>What is law and intellectual property?<\/h2><p>Intellectual property law is a major strategic lever for modern companies, protecting their innovations and creations while generating considerable economic value. In today&#8217;s economy, intangible assets account for an average of 80% of the value of CAC 40 companies. This protection encompasses industrial property (patents, trademarks, designs) and literary and artistic property (copyright, neighboring rights).  <\/p><p><strong>Patents<\/strong> protect technical inventions for 20 years, such as Sanofi&#8217;s pharmaceutical innovations or Airbus&#8217; cutting-edge technologies. <strong>Trademarks<\/strong> distinguish a company&#8217;s products or services for a period of 10 years, renewable indefinitely, including the logos and distinctive signs of giants such as L&#8217;Or\u00e9al or LVMH. A particular aspect of this protection is the <a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/droit-et-propriete-intellectuelle\/droit-a-l-image-logo\/\">right to the logo image<\/a>.  <\/p><p>Copyright covers original works for a period of 70 years after the author&#8217;s death: software developed by tech companies, artistic creations, editorial content. These intangible assets generate substantial revenues &#8211; intellectual property royalties represent several billion euros a year for major French companies &#8211; and present specific tax challenges requiring in-depth expertise. <\/p><h2>Taxation of intellectual property assets<\/h2><p>The tax treatment of intellectual property assets represents a major challenge for companies, not least because of the significant amounts involved and the complexity of the applicable rules. The tax authorities make a strict distinction between assets created in-house and those acquired for valuable consideration, with each category subject to specific tax regimes set out in the General Tax Code. <\/p><p>For <strong>patents developed in-house<\/strong>, research and development costs are generally immediately deductible under article 236 of the French General Tax Code. However, if the company chooses to capitalize the patent (valuation in excess of 500,000 euros, for example), it must amortize it over its useful life, generally 5 to 10 years depending on the nature of the innovation. Software developed in-house, on the other hand, is amortized over a maximum of 1 to 5 years.  <\/p><p><strong>Trademarks<\/strong> are amortized over their estimated useful life, in accordance with article 39-1-2\u00b0 of the French General Tax Code. In the absence of a time limit, amortization is carried out over a maximum of 10 years at a rate of 10% per annum. Registration fees (around 250 euros for a French trademark) and renewal fees (350 euros every 10 years) are immediately deductible. Designs follow a similar regime, with amortization over 5 years on average.   <\/p><p>Disposals of intellectual property assets are subject to the business capital gains regime set out in articles 39 duodecies et seq. of the French General Tax Code. Companies can spread taxation over three years (for capital gains in excess of 50,000 euros) or reinvest in similar assets to benefit from tax deferral, subject to certain conditions (3 years) and amount. <\/p><h2>Tax optimization of intellectual property income<\/h2><p>Intellectual property income offers several levers for tax optimization, although the regulatory framework has become considerably tougher with the BEPS (Base Erosion and Profit Shifting) rules. The <strong>research tax credit (CIR)<\/strong> remains one of the most advantageous schemes for French companies. <\/p><p>The CIR deducts 30% of research expenditure up to 100 million euros, then 5% above that, with an annual reimbursement ceiling of 20 million euros. Eligible expenses include researchers&#8217; salaries, depreciation of research equipment, and patent acquisition and maintenance costs. This scheme can be supplemented by the innovation tax credit (CII) for SMEs.  <\/p><p><strong>Intellectual property royalties<\/strong> benefit from special tax treatment, which requires appropriate structuring. Companies can deduct royalties paid for the use of patents, trademarks or know-how, provided they comply with the arm&#8217;s length principle. Conversely, royalties received constitute taxable income, but may benefit from preferential regimes in certain jurisdictions.  <\/p><p><strong>Structuring via intellectual property holding companies<\/strong> remains a viable strategy, particularly in jurisdictions such as Luxembourg, the Netherlands and Ireland, which have adapted their post-BEPS regimes. These structures make it possible to centralize the management of intangible assets, while optimizing the group&#8217;s overall tax burden. <\/p><p>With regard to the localization of intellectual property assets, optimization opportunities have been restricted since the BEPS rules and the European Anti-Tax Avoidance Directive (ATAD) came into force. Companies must now demonstrate real economic substance in the jurisdictions in which they operate, and comply with new transfer pricing requirements, notably the functions, assets and risks (FASR) approach. <\/p><h2>Intellectual property tax litigation<\/h2><p>Tax audits on intellectual property are on the increase. In particular, the tax authorities are examining the valuation of intangible assets and intra-group transfer pricing. <\/p><p>The main control points concern the <strong>justification of transfer prices<\/strong> between related entities, the reality of research services invoiced, and the consistency between the accounting and tax valuation of assets.<\/p><p>In the event of a tax reassessment, companies can challenge the assessments before the administrative courts. The expertise of a specialized tax lawyer is essential to effectively defend the positions adopted. <\/p><p>Transfer pricing documentation and a solid business case are the best protection against tax reassessments. This preventive approach enables us to anticipate questions from the tax authorities and secure our legal and tax arrangements. <\/p>\n        <\/div>\n        <div id=\"FAQ-Zloop\">\n        <div>\n<h2>Frequently asked questions<\/h2>\n<p>This section answers the most frequently asked questions about the tax implications of intellectual property for businesses. Find out what you need to know to optimize your tax strategy. <\/p>\n<h3>What are intellectual property rights and tax issues for companies?<\/h3>\n<p>The tax implications of <a href=\"https:\/\/www.altertax-avocats.com\/fiscalite-de-la-propriete-intellectuelle\/\">intellectual property<\/a> cover all taxation issues relating to a company&#8217;s intangible assets: patents, trademarks, copyrights, know-how. These assets generate specific revenues (royalties, licenses) subject to specific tax regimes. Companies need to navigate between different jurisdictions, optimize their IP ownership structure and comply with international regulations such as BEPS to avoid tax risks while maximizing the tax advantages available.  <\/p>\n<h3>How can you effectively manage the tax implications of intellectual property?<\/h3>\n<p>Effective management requires a structured approach: auditing existing IP assets, analyzing revenue flows, optimizing the location of rights according to favorable tax regimes, setting up intra-group license agreements in line with transfer pricing, and monitoring regulatory developments. It is essential to anticipate restructurings and to document all transactions precisely, in order to justify the tax positions adopted in dealings with tax authorities. <\/p>\n<h3>What are the best practices for optimizing the taxation of intellectual property?<\/h3>\n<p>Best practices include: using patent box regimes available in certain countries, centralizing IP assets in appropriate jurisdictions, implementing robust transfer pricing strategies, fully documenting the development and use of IP assets, and aligning economic substance with tax benefits. Early planning during the development of innovations enables the tax structure to be optimized from the outset, while avoiding <a href=\"https:\/\/www.altertax-avocats.com\/abus-de-droit-le-conseil-detat-valide-une-conception-extensive-de-la-notion-de-montage-artificiel\/\">artificial arrangements<\/a>. <\/p>\n<h3>What are the main tax risks for intellectual property?<\/h3>\n<p>The main risks include: transfer pricing adjustments on intra-group transactions, the questioning of preferential regimes for lack of sufficient substance, double taxation in the event of conflicts between jurisdictions, penalties for non-compliance with reporting obligations, and risks linked to poorly documented restructurings. Tax audits are on the increase in this area, requiring impeccable documentation and constant regulatory monitoring. <\/p>\n<h3>How do international regulations impact the taxation of intellectual property?<\/h3>\n<p>The OECD&#8217;s BEPS initiatives have profoundly transformed PI taxation, notably with the nexus approach, which requires a link between effective development and tax benefits. The new transfer pricing rules reinforce the requirement for economic substance. Pillar 2 of the BEPS 2.0 project introduces a minimum tax rate that limits certain optimizations. These developments call for constant adaptation of existing tax strategies.   <\/p>\n<h3>When should you call on the services of a tax advisor specializing in intellectual property?<\/h3>\n<p>It is advisable to consult a specialist as early as the innovation development phase, during corporate restructurings involving IP assets, in the event of tax audits concerning transfer pricing, for the implementation of preferential tax regimes, or during acquisitions\/disposals of intangible assets. Our specialized expertise enables us to anticipate risks, optimize structures and secure tax positions in a complex and evolving regulatory environment. <\/p>\n<h3>How can you secure your tax positions with regard to intellectual property?<\/h3>\n<p>To secure your tax positions, it is essential to rigorously document all decisions and transactions relating to your intellectual property assets. In the event of uncertainty over the interpretation of a tax rule, it may be wise to seek a <a href=\"https:\/\/www.altertax-avocats.com\/les-rescrits-fiscaux\/\">formal response<\/a> from the tax authorities. This approach provides legal certainty for complex arrangements, and avoids subsequent reassessments in the event of a tax audit.  <\/p>\n<\/div>\n        <\/div>\n        <div class=\"arianezloopglobale\">\n        <h2 class=\"articlesConnexesZloop\">Related articles<\/h2>\n        <div id=\"arianezloop\">\n            <p><a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/\"><span class=\"parentarianezloop\">Taxation<\/span><\/a><\/p><p><a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/\"><span class=\"parentarianezloop\">Specialized Business Sectors<\/span><\/a><\/p>\n            <div id=\"ariane-enfant\">\n            <p><a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/droit-et-propriete-intellectuelle\/\"><span class=\"parentarianezloop\">Intellectual Property Law<\/span><\/a><\/p>\n            <ul>\n            <li><a href=\"https:\/\/www.altertax-avocats.com\/fiscalite\/secteurs-d-activite-specialises\/droit-et-propriete-intellectuelle\/droit-a-l-image-logo\/\"><span class=\"enfantarianezloop\">Droit A L Image Logo<\/span><\/a><\/li>\n            <\/ul>\n            <\/div>\n            <\/div>\n        <\/div>\n        \n","protected":false},"excerpt":{"rendered":"<p>Law and intellectual property: tax issues for businesses Tax Calculator &#8211; Intellectual property Estimate the costs and tax benefits of your intellectual property investments Brands Depreciation Research tax credit Cost Calculator &#8211; Brands Number of trademarks to be registered: Desired duration of protection (years): Estimated costs: Depreciation Calculator Type of intellectual property: Software (1-5 years)Trademark [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[382],"tags":[],"class_list":["post-8021","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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