The Resource Patent boxes : the rise, the change or the fall?

Patent boxes : the rise, the change or the fall?

Label
Patent boxes : the rise, the change or the fall?
Title
Patent boxes : the rise, the change or the fall?
Creator
Subject
Language
eng
Summary
This article discusses the reasons for intellectual property (patent) box regimes, the OECD Base Erosion and Profit Shifting (BEPS) measures intended to counter abuse of such regimes, the consequential changes effected by countries to their regimes and, finally, the effects of these changes and whether these regimes will survive
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 5 ; p. 286-294
http://library.link/vocab/creatorName
Theophilou, C.A
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • intellectual property
  • R&D
  • tax policy
  • tax incentive
  • patent box
  • BEPS Project (OECD)
  • nexus approach
  • substance requirements
  • CFC
  • transfer pricing
  • treaty benefits
  • treaty abuse
Label
Patent boxes : the rise, the change or the fall?
Instantiates
Publication
Label
Patent boxes : the rise, the change or the fall?
Publication

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      52.3736660 4.9336932
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