within a company group. However, the previous literature has rather focused on studying the impact of taxation on patent … employ data on European and US patent and trademark applications in the period of 1996-2012 and estimate a multinomial logit …

within a company group. However, the previous literature has rather focused on studying the impact of taxation on patent … employ data on European and US patent and trademark applications in the period of 1996-2012 and estimate a multinomial logit …

accounting, have a higher value than accounting value. An example is the patent obtained by an economic entity, revealed at the … overall cost of research and development, as well as the patent fees, but in view of the economic benefits, generated by its … of the entity which generates the productive patent, as representative of intellectual property, following the evaluation …