Quebec proposes North America's first IP box by Nathan Boidman and Michael N. Kandev
By: Boidman, Nathan
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Contributor(s): Kandev, Michael.
Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | IMPUESTOS | QUEBEC (PROVINCIA)
In:
Tax Notes International v. 98, n. 13, June 29, 2020, p. 1499-1504Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/98/13-3 (Browse shelf) | Available | OP 138-Bis/2020/98/13-3 |
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.
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