Coverart for item
The Resource IP Box Regime im Europäischen Steuerrecht

IP Box Regime im Europäischen Steuerrecht

Label
IP Box Regime im Europäischen Steuerrecht
Title
IP Box Regime im Europäischen Steuerrecht
Creator
Subject
Language
eng
Summary
IP box regimes are facing important legislative changes. The current initiatives to counter harmful practices and the change in the Commission's State aid policy call for a revision of these preferential regimes. However, one should not lose sight of the fact that in doing so, Member States must design their tax incentives in accordance with EU law. This study elaborates guidelines for tax legislators who intend to amend their current IP box regimes or introduce such a preferential regime, in a way that complies with (i) the purpose of increasing investments in research and development (R&D) and (ii) the fundamental freedoms as well as the State aid provisions. To the extent possible and permissible, it incorporates the requirements stipulated by the modified nexus approach
http://library.link/vocab/creatorName
Schwarz Martínez, P
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Luxemburger juristische Studien = Luxembourg legal studies
Series volume
11
http://library.link/vocab/subjectName
  • patent box
  • tax incentive
  • harmful tax competition
  • EU law
  • R&D
  • fundamental freedoms
  • State aid
  • nexus approach
Label
IP Box Regime im Europäischen Steuerrecht
Instantiates
Publication
Extent
299 p.
Isbn
9783848739875
Label
IP Box Regime im Europäischen Steuerrecht
Publication
Extent
299 p.
Isbn
9783848739875

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...