Oosterhoff, Danny
Evaluation of the innovation box Electrónico / Danny Oosterhoff and Bram de Nies .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The innovation box has been beneficial for Dutch companies that invest in IP, but requires modification due to its status as a preferential regimefollowing recommendations in action 5 of the OECD BEPS project.
COMPETENCIA FISCAL NOCIVA
TRANSPARENCIA FISCAL
INNOVACIÓN
EMPRESAS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PAISES BAJOS
ELUSION FISCAL
Nies, Bram de
International Transfer Pricing Journalv. 23, n. 6, November - December 2016
Evaluation of the innovation box Electrónico / Danny Oosterhoff and Bram de Nies .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The innovation box has been beneficial for Dutch companies that invest in IP, but requires modification due to its status as a preferential regimefollowing recommendations in action 5 of the OECD BEPS project.
COMPETENCIA FISCAL NOCIVA
TRANSPARENCIA FISCAL
INNOVACIÓN
EMPRESAS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PAISES BAJOS
ELUSION FISCAL
Nies, Bram de
International Transfer Pricing Journalv. 23, n. 6, November - December 2016