impôt sur les sociétés – Différence de traitement fiscal lié au régime de l'IP Box

This written question asks about the tax treatment of intellectual property (IP) income under the 'IP Box' regime. It highlights a potential disparity in how this regime is applied, which could affect companies' tax obligations. The question seeks clarification on the tax rules, potentially impacting businesses that utilize IP Box schemes and their compliance with national tax laws.