The Resource Policy forum: Patent box regimes - a vehicle for innovation and sustainable economic growth

Policy forum: Patent box regimes - a vehicle for innovation and sustainable economic growth

Label
Policy forum: Patent box regimes - a vehicle for innovation and sustainable economic growth
Title
Policy forum: Patent box regimes - a vehicle for innovation and sustainable economic growth
Creator
Subject
Language
eng
Summary
Innovation is widely recognized as the key to sustainable economic growth. Because people and projects are mobile in this global marketplace, companies have many investment options, and countries must compete for business investment. Research and development incentives are therefore very important, and patent box regimes are becoming more and more popular. However, there are also international concerns about harmful tax practices and base erosion and profit shifting (BEPS). Patent box regimes are addressed by the OECD in Action 5 of its BEPS Action Plan. In this article, the authors review the concept of the patent box and consider the effectiveness of this type of incentive in driving innovation and prosperity. A review of patent box regimes around the world is provided, with summaries of new regimes enacted or proposed in a number of key jurisdictions. Finally, Canadian developments in this area - existing and potential - are considered
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 65 (2017), no. 1 ; p. 39-60
http://library.link/vocab/creatorName
  • De Luca, A. (Albert)
  • Hausch, J
Geographic coverage
  • European Union
  • Europe
  • North America
Language note
English
http://library.link/vocab/subjectName
  • patent box
  • tax competition
  • nexus approach
  • BEPS Project (OECD)
Label
Policy forum: Patent box regimes - a vehicle for innovation and sustainable economic growth
Instantiates
Publication
Label
Policy forum: Patent box regimes - a vehicle for innovation and sustainable economic growth
Publication

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