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.
Djupanalys
Extern avdelning
Lisa Katharina EVERS
Om detta dokument
Publikationstyp
Sökord
- bolagsskatt
- EKONOMI
- ekonomisk politik
- FINANSER
- forskning och immateriell äganderätt
- forskning och utveckling
- fri rörlighet för kapital
- FÖRETAG OCH KONKURRENS
- företagstyp
- immateriell äganderätt
- internationell politik
- INTERNATIONELLA FÖRBINDELSER
- konkurrens
- kontroll av statligt stöd
- multinationellt företag
- PRODUKTION, TEKNIK OCH FORSKNING
- skatteflykt
- skatteharmonisering
- skatteincitament
- skattereform
- skatteväsen
- statligt stöd
- uppförandekodex
- överföringspris