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The Resource The IP box regime : a study from an international and European perspective

The IP box regime : a study from an international and European perspective

Label
The IP box regime : a study from an international and European perspective
Title
The IP box regime : a study from an international and European perspective
Creator
Subject
Language
eng
Summary
Intellectual Property (IP) box regimes are aimed to promote research, development and innovation (R&D&I) by granting a tax benefit to those that assign certain intangibles for their exploitation or further development. Notwithstanding this, the regime (classified as an output incentive) has been debatable since the very beginning for being a source of tax avoidance and tax planning. Indeed, the European Commission has identified it as an indicator of aggressive tax planning, and the OECD as a "hot issue" in the scope of the BEPS Action Plan. The agreement on the so-called (modified) nexus approach determines the survival of these preferential tax regimes, but this does not mean IP boxes are a good tax practice. Moreover, it is debatable that a preferential treatment is given from the tax system to intangibles that are already protected by IP rights. The author analyses the justification for this regime from a public finance perspective, its interaction with anti-BEPS measures and its compatibility with EU Law (e.g. EU State aid rules). Finally, the author tackles the relevant design aspects of IP box regimes to be effective in the purpose of increasing business spending in R&D&I
http://library.link/vocab/creatorName
Gil García, E
Geographic coverage
  • European Union
  • Europe
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • patent box
  • R&D
  • intangibles
  • public finance
  • tax incentive
  • subsidy
  • State aid
  • fundamental freedoms
  • harmful tax competition
  • aggressive tax planning
  • BEPS
Label
The IP box regime : a study from an international and European perspective
Instantiates
Publication
Extent
188 p.
Isbn
9788413908120
Label
The IP box regime : a study from an international and European perspective
Publication
Extent
188 p.
Isbn
9788413908120

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