El impacto de BEPS en el régimen español de patent box

Publicado en Quincena Fiscal, Nº 9, 2016Abstract: The aim of this paper is to analyse the influence of the recent developments carried out by the OECD through its BEPS Action Plan on the Spanish patent box regime. With this in mind, the article deals, first, with the implementation of the nexus approach of the Final Report of BEPS Action 5. Secondly, the Final Report of BEPS Action 3 establishes some recommendations in order to strengthen CFC rules. Finally, the Final Report of BEPS Action 6 proposes a subject-to-tax clause in regard of royalties when they are subject to a low effective tax rate in the Residence State under a preferential tax regime.