Evaluation of the innovation box Danny Oosterhoff and Bram de Nies Electrónico
By: Oosterhoff, Danny
.
Contributor(s): Nies, Bram de.
Material type: 
ArticlePublisher: 2016Subject(s): COMPETENCIA FISCAL NOCIVA | TRANSPARENCIA FISCAL | INNOVACIÓN | EMPRESAS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | PAISES BAJOS | ELUSION FISCAL
In:
International Transfer Pricing Journal v. 23, n. 6, November - December 2016Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2016/6-16 (Browse shelf) | Available | ITPJ/2016/6-16 |
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.
There are no comments for this item.