income from land and intangible assets

income from the ownership of intangible assets

All intangible assets that can be easily bought or sold (e.g. quotas and rights when they are tradable without land and an active market exists).

25. Stresses that a number of Member States have in recent years developed specific corporate tax reduction schemes to attract companies’ mobile intangible assets, such as income resulting from intellectual property; notes the variety in the tax rate reductions and allowances and in the scope of the schemes proposed (innovation boxes, intellectual property boxes, knowledge boxes, patent boxes, etc.); stresses that, in some Member States, taxpayers do not need to produce intellectual property themselves and/or within the country in order to ...[+++]access tax benefits, but merely to acquire it through a company which has its residence within the jurisdiction; stresses, therefore, that any fiscal benefits for R&D must be linked to real expenditures in the said jurisdiction;

25. Stresses that a number of Member States have in recent years developed specific corporate tax reduction schemes to attract companies’ mobile intangible assets, such as income resulting from intellectual property; notes the variety in the tax rate reductions and allowances and in the scope of the schemes proposed (innovation boxes, intellectual property boxes, knowledge boxes, patent boxes, etc.); stresses that, in some Member States, taxpayers do not need to produce intellectual property themselves and/or within the country in order to ...[+++]access tax benefits, but merely to acquire it through a company which has its residence within the jurisdiction; stresses, therefore, that any fiscal benefits for RD must be linked to real expenditures in the said jurisdiction;

5. Calls on the Commission to intensify efforts to tackle unfair trading practices (UTPs) in the food supply chain which negatively impact producer returns, depress incomes and threaten the viability and sustainability of the sector; considers that unfair trading practices and the pressure exerted on producers, whether or not they are associated, by the large retail chains, are the main obstacle to F&V farmers earning a decent income; points out that the weakness of their position is compounded by the fact that their products are perishable; considers that the problems cited, such as the abandonment of land or the ageing of the popu ...[+++]lation of active farmers, will only disappear when the profits from production are sufficient to guarantee the future of the profession and attract young labour;