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  • Search: subject:"IP boxes"
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Year of publication
Subject
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IP boxes 4 income shifting 3 tax avoidance 3 tax incentive 3 Einkommensteuer 2 Gewinnverlagerung 2 Immaterialgüterrechte 2 Income shifting 2 Income tax 2 Industrial research 2 Industrieforschung 2 Innovation 2 Intellectual property rights 2 Patent 2 Steuertarif 2 Steuervergünstigung 2 Steuervermeidung 2 Tax avoidance 2 Tax incentive 2 Tax rate 2 BEPS 1 Community law 1 EU countries 1 EU tax law 1 EU-Recht 1 EU-Staaten 1 EU-Steuerrecht 1 Freedom 1 Freiheit 1 OECD countries 1 OECD-Staaten 1 Steuerwettbewerb 1 Tax competition 1 freedom of establishment 1 freedom to provide services 1 state aid 1 tax competition 1
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Online availability
All
Free 4
Type of publication
All
Book / Working Paper 4
Type of publication (narrower categories)
All
Working Paper 4 Arbeitspapier 3 Graue Literatur 3 Non-commercial literature 3
Language
All
English 4
Author
All
Bornemann, Tobias 3 Laplante, Stacie K. 3 Osswald, Benjamin 3 Sanz-Gómez, Rafael 1
Published in...
All
WU international taxation research paper series : research papers 2 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 1 arqus Discussion Paper 1
Source
All
ECONIS (ZBW) 3 EconStor 1
Showing 1 - 4 of 4
Cover Image
The effect of intellectual property boxes on innovative activity & effective tax rates
Bornemann, Tobias; Laplante, Stacie K.; Osswald, Benjamin - 2019
that use heterogeneous IP boxes, our results suggest an IP box that provides tax benefits for patent income only leads to a …
Persistent link: https://www.econbiz.de/10011799243
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Cover Image
The effect of intellectual property boxes on innovative activity & effective tax rates
Bornemann, Tobias; Laplante, Stacie K.; Osswald, Benjamin - 2018
We investigate whether the adoption of an intellectual property box increases innovative activity and what type of firms benefit. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax...
Persistent link: https://www.econbiz.de/10011950465
Saved in:
Cover Image
The effect of intellectual property boxes on innovative activity & effective tax rates
Bornemann, Tobias; Laplante, Stacie K.; Osswald, Benjamin - 2018
We investigate whether the adoption of an intellectual property box increases innovative activity and what type of firms benefit. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax...
Persistent link: https://www.econbiz.de/10011949254
Saved in:
Cover Image
The OECD's nexus approach to IP boxes : a European Union law perspective
Sanz-Gómez, Rafael - 2015
IP boxes or patent boxes can be introduced so as to promote research and development (R&D) activities or attract mobile …
Persistent link: https://www.econbiz.de/10011334026
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