Intellectual Property Box Regimes
This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. This paper contributes to the current debate on Intellectual Property (IP) Box regimes, IP tax planning and OECD’s base erosion and profit shifting (BEPS) project. The aim is three-fold: First, to provide a systematic overview of the 12 IP Box regimes in place in Europe by the end of 2014, and present effective tax rates associated with the IP Box regimes and the use of popular IP tax planning modes; second, to evaluate the IP box regimes on the basis of the EU State Aid rules and the EU Code of Conduct for business taxation; third, to discuss options to reform the taxation of IP income in order to counter profit shifting and tax base erosion.
Analyse approfondie
Auteur externe
Lisa Katharina EVERS
À propos de ce document
Type de publication
Mot-clé
- aide de l'État
- code de conduite
- concurrence
- contrôle des aides d'État
- ENTREPRISE ET CONCURRENCE
- entreprise multinationale
- FINANCES
- fiscalité
- harmonisation fiscale
- impôt sur les sociétés
- libre circulation des capitaux
- politique internationale
- politique économique
- prix de transfert
- PRODUCTION, TECHNOLOGIE ET RECHERCHE
- propriété intellectuelle
- recherche et développement
- recherche et propriété intellectuelle
- RELATIONS INTERNATIONALES
- réforme fiscale
- stimulant fiscal
- type d'entreprise
- ÉCONOMIE
- évasion fiscale