Evers, Lisa; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international … taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax … is exploited by a foreign subsidiary. We point out analytically under which conditions IP tax planning achieves the …