Domestic IP Box regime within the law on corporate profit tax and compliance with good practices of OECD

Law on corporate profit tax in the art. 25b constitutes the so-called IP Box regime which establishes tax obligations and a more favourable tax regime for those legal persons which recieve renumeration for the exploitation of intellectual property rights. The goal of the paper is to analyse which intelelctual property rights are within the scope of the said article. The authors start from the hypothesis that not all intellectual property rights, which are of importance for innovative activity are within the scope of the article, while those that are incorporated by the same norm are only encompassed partially and not in a way that fits their nature, according to good practices of the OECD to which the legislator explicitly refers to. Authors apply the legal-dogmatic method, as well as the method of content analysis and tend to establish whether there is a basis for the change of tax legislation regarding the IP Box regime.