Boidman, Nathan
Quebec proposes North America's first IP box / by Nathan Boidman and Michael N. Kandev .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss Quebec's proposed innovation box, which could create the lowest corporate tax jurisdiction in North America, and compare the proposal with action 5 of the OECD's base erosion and profit-shifting (BEPS) initiative, intellectual property boxes in Europe, and the U.S. foreign-derived intangible income (FDII) regime.
SOCIEDADES
IMPUESTOS
QUEBEC (PROVINCIA)
Kandev, Michael
Tax Notes International 1048-3306v. 98, n. 13, June 29, 2020, p. 1499-1504
Quebec proposes North America's first IP box / by Nathan Boidman and Michael N. Kandev .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss Quebec's proposed innovation box, which could create the lowest corporate tax jurisdiction in North America, and compare the proposal with action 5 of the OECD's base erosion and profit-shifting (BEPS) initiative, intellectual property boxes in Europe, and the U.S. foreign-derived intangible income (FDII) regime.
SOCIEDADES
IMPUESTOS
QUEBEC (PROVINCIA)
Kandev, Michael
Tax Notes International 1048-3306v. 98, n. 13, June 29, 2020, p. 1499-1504