The Resource Quebec proposes North America's first IP box

Quebec proposes North America's first IP box

Label
Quebec proposes North America's first IP box
Title
Quebec proposes North America's first IP box
Creator
Subject
Language
eng
Summary
In this article, the authors discuss Quebec's proposed innovation box, which could create the lowest corporate tax jurisdiction in North America, and compare the proposal with action 5 of the OECD's base erosion and profit-shifting (BEPS) initiative, intellectual property boxes in Europe, and the U.S. foreign-derived intangible income (FDII) regime
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 13 ; p. 1499-1504
http://library.link/vocab/creatorName
  • Boidman, N
  • Kandev, M.N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • BEPS Project (OECD)
  • patent box
  • FDII
  • tax system
  • intellectual property
Label
Quebec proposes North America's first IP box
Instantiates
Publication
Label
Quebec proposes North America's first IP box
Publication

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