Ownership of intellectual property and corporate taxation
Year of publication: |
2014
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Authors: | Griffith, Rachel ; Miller, Helen ; O'Connell, Martin |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 112.2014, p. 12-23
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Subject: | Corporate tax | Intellectual property | Multinational firms | Patent Boxes | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Immaterialgüterrechte | Intellectual property rights | Patent | Körperschaftsteuer | Corporate income tax | Industrieforschung | Industrial research | Patentrecht | Patent law |
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