Patent boxes the rise, the change or the fall? Christos A. Theophilou Electrónico
By: Theophilou, Christos A
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Material type: 
ArticlePublisher: 2019Subject(s): PATENTES | EVASION FISCAL | ELUSION FISCAL | PREVENCIÓN | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 73, n. 5, 2019. p. 286-294Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/5-2 (Browse shelf) | Available | BIT/2019/5-2 |
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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.
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