Select Source Country:

Select Destination Country:

info_outlineUse Patent Box regimes or not?

Use Patent Box Regimes?

Yes No

info_outline6% of the profit can escape the source country in the form of royalties.

On top of it, a coordinated thin-capitalization rule is assumed. Only 30% can leave any country as deductible interests.

Anti-Avoidance Rules?

Yes No

info_outlineIf not, it find the least tax strategy. The profit is then stored in possibly several countries.

Go to destination?

Yes Not necessarly

No Strategic Behavior:

Strategic Behavior

Direct Path

Optimized Path