{"id":1370,"date":"2022-09-14T12:32:25","date_gmt":"2022-09-14T10:32:25","guid":{"rendered":"http:\/\/npwatjr.cluster031.hosting.ovh.net\/moneyoakbe\/uncategorized\/the-nexus-ratio\/"},"modified":"2022-10-19T14:16:48","modified_gmt":"2022-10-19T12:16:48","slug":"the-nexus-ratio","status":"publish","type":"post","link":"https:\/\/moneyoak.be\/en\/innovation-income-exemption-iie\/the-nexus-ratio\/","title":{"rendered":"The nexus ratio"},"content":{"rendered":"\n<p>This correction factor is intended to ensure that the R&amp;D efforts are carried out by the taxpayer or by independent contractors on behalf of the taxpayer. It is appropriate to penalize acquisition costs and R&amp;D expenditure outsourced within a company-related entity. These &#8220;non-qualifying&#8221; costs, introduced in the nexus ratio, weigh on the balance to reduce the tax benefit. In contrast, &#8220;qualifying&#8221; expenses are internal R&amp;D costs or those subcontracted to a non-related company. Among other subtleties, such as a 30% uplift, it should be noted that the nexus ratio is a rebuttable presumption: this means that its application can be challenged when the deduction is too low.    <\/p>\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"280\" src=\"http:\/\/npwatjr.cluster031.hosting.ovh.net\/moneyoakbe\/wp-content\/uploads\/sites\/2\/2022\/09\/Group-126-1-1024x280.png\" alt=\"\" class=\"wp-image-824\" srcset=\"https:\/\/moneyoak.be\/wp-content\/uploads\/sites\/2\/2022\/09\/Group-126-1-1024x280.png 1024w, https:\/\/moneyoak.be\/wp-content\/uploads\/sites\/2\/2022\/09\/Group-126-1-300x82.png 300w, https:\/\/moneyoak.be\/wp-content\/uploads\/sites\/2\/2022\/09\/Group-126-1-768x210.png 768w, https:\/\/moneyoak.be\/wp-content\/uploads\/sites\/2\/2022\/09\/Group-126-1.png 1418w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>This correction factor is intended to ensure that the R&amp;D efforts are carried out by the taxpayer or by independent contractors on behalf of the taxpayer. It is appropriate to penalize acquisition costs and R&amp;D expenditure outsourced within a company-related entity. These &#8220;non-qualifying&#8221; costs, introduced in the nexus ratio, weigh on the balance to reduce [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":998,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-1370","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-innovation-income-exemption-iie"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The nexus ratio - MoneyOak Belgium<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/moneyoak.be\/en\/innovation-income-exemption-iie\/the-nexus-ratio\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The nexus ratio - MoneyOak Belgium\" \/>\n<meta property=\"og:description\" content=\"This correction factor is intended to ensure that the R&amp;D efforts are carried out by the taxpayer or by independent contractors on behalf of the taxpayer. It is appropriate to penalize acquisition costs and R&amp;D expenditure outsourced within a company-related entity. 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