Articles by Kestutis Rudzika

Kestutis Rudzika

Kestutis Rudzika

Kestutis is Transfer Pricing Director and Tax Lawyer at RoyaltyRange. He has extensive experience in transfer pricing and specializes in post-BEPS transfer pricing analyses, including DEMPE analyses for intangibles. Previously, he was Transfer Pricing Director at EY Belgium. He has an advanced diploma in international taxation from the Chartered Institute of Taxation (CIOT) in the UK.

Hungary introduces new IP regime

Hungary has amended its previous intellectual property regime, implementing the modified nexus approach which shall considerably lessen the available benefits under the regime and cause it to be compliant with action 5 of the OECD’s BEPS project…

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One search royalty rates

RoyaltyRange is happy to offer a convenient service, allowing you to receive quality intellectual property royalty rates data in a timely and cost-friendly manner. An initial search is conducted free of charge…

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Transfer pricing documentation

RoyaltyRange can assist you with your transfer pricing compliance and reporting, patent box application and valuation. Our transfer pricing documentation follows the guidance of the OECD Transfer Pricing Guidelines…

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Comparability of intangibles

Actions 8-10 of the OECD’s BEPS project emphasize the importance of comparability concerning intangibles and related royalty rates drawn from commercial databases or proprietary compilations of publicly available licence agreements…

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Services for patent box application

The Patent Box is a special tax regime which provides an incentive for companies to perform research and development activities in the country by reducing the rate of tax on their profits from patents and similar intellectual property…

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Patent box – benchmarking studies

RoyaltyRange offers an in-depth benchmarking study service, which includes an in-depth comparison of publicly available licence agreements and royalty rates in order to determine an arm’s length royalty rate range for your specific products or services…

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Unlimited subscription options

RoyaltyRange provides a database subscription module which allows unlimited self-search with an unlimited number of downloadable agreement reports, as well as 24/7 access with greater flexibility when performing searches…

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Italtian patent box – benchmarking studies

The Stability Law implemented an optional Patent box regime in Italy in 2015 which allows businesses to benefit from lower effective tax rates on profits derived from qualifying intellectual property, including patents, know-how…

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Irish knowledge development box

Ireland’s Finance Act 2015 introduced the Knowledge Development Box, an Irish counterpart of an otherwise known Patent Box regime, and also the first Irish measure of its kind to fully comply with the OECD “modified nexus” approach…

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Italian patent box cup method and analysis

As of 7 April 2016, the Italian Revenue Agency has introduced Circular No. 11, bringing more detail to the Patent Box regime application, as well as the procedure for obtaining a tax ruling…

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