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  • Monitoring and marketing costs not part of IP preference
Alert:

Monitoring and marketing costs not part of IP preference

02 September 2020

Michał Górniak , Manager in Tax Department, Qualified Tax Advisor |

The tax authorities have explained that the costs of monitoring and marketing cannot be considered when calculating the nexus ratio used to determine income covered by the reduced 5% rate applicable to income from the sale of goods or services produced based on regulations relating to intellectual property rights.

More details available in our Tax Alert. If you have any questions don't hesitate to contact us.