Theophilou, Christos A.
Patent boxes the rise, the change or the fall? Electrónico / Christos A. Theophilou .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article discusses the reasons for intellectual property (patent) box regimes, the OECD Base Erosion and Profit Shifting (BEPS) measures intended to counter abuse of such regimes, the consequential changes effected by countries to their regimes and, finally, the effects of these changes and whether these regimes will survive.
PATENTES
EVASION FISCAL
ELUSION FISCAL
PREVENCIÓN
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019. p. 286-294
Patent boxes the rise, the change or the fall? Electrónico / Christos A. Theophilou .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article discusses the reasons for intellectual property (patent) box regimes, the OECD Base Erosion and Profit Shifting (BEPS) measures intended to counter abuse of such regimes, the consequential changes effected by countries to their regimes and, finally, the effects of these changes and whether these regimes will survive.
PATENTES
EVASION FISCAL
ELUSION FISCAL
PREVENCIÓN
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019. p. 286-294