The Resource How patent boxes became the new normal

How patent boxes became the new normal

Label
How patent boxes became the new normal
Title
How patent boxes became the new normal
Creator
Subject
Language
eng
Summary
Since October 2015, authorities have been reacting to the outcome of the base erosion and profit shifting (BEPS) project. The implementation of new legislation and adaption of existing regulations to match the new OECD Guidelines has already begun to impact multinationals worldwide. The undeniable headline change has been a broad move to implement country-by-country reporting (CbCR); however the other policy that stands out from the crowd is in the area of patent boxes, as the author explains
Citation source
In: International tax review. - London. - Vol. 27 (2016),
http://library.link/vocab/creatorName
Jefferis, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • patent box
  • BEPS
  • MNE
  • CbCR
Label
How patent boxes became the new normal
Instantiates
Publication
Label
How patent boxes became the new normal
Publication

Library Locations

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      52.3736660 4.9336932
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