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.
Poglobljena analiza
Zunanji avtor
Lisa Katharina EVERS
O dokumentu
Vrsta publikacije
Ključna beseda
- davek na dobiček pravnih oseb
- davčna reforma
- davčna spodbuda
- davčno usklajevanje
- državna pomoč
- FINANCE
- gospodarska politika
- GOSPODARSTVO
- intelektualna lastnina
- izogibanje plačilu davka
- klasifikacija podjetij
- kodeks ravnanja
- konkurenca
- mednarodne zadeve
- MEDNARODNI ODNOSI
- multinacionalna družba
- nadzor državnih pomoči
- obdavčenje
- POSLOVANJE IN KONKURENCA
- PROIZVODNJA, TEHNOLOGIJA IN RAZISKOVANJE
- prost pretok kapitala
- raziskave in intelektualna lastnina
- raziskave in razvoj
- transferne cene