000 01252nab#a2200325#c#4500
003 IEF
005 20190816110621.0
008 170530s2016 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aOosterhoff, Danny
_964689
245 _aEvaluation of the innovation box
_c Danny Oosterhoff and Bram de Nies
_hElectrónico
260 _c2016
500 _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
650 4 _aCOMPETENCIA FISCAL NOCIVA
_940318
650 4 _aTRANSPARENCIA FISCAL
_948593
650 4 _aINNOVACIÓN
_949904
650 4 _aEMPRESAS
_943504
650 4 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
_963148
650 4 _aEVASION FISCAL
_944029
650 4 _aPREVENCIÓN
_954712
650 4 _aPAISES BAJOS
_943712
520 _aThe 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.
650 4 _943410
_aELUSION FISCAL
700 1 _aNies, Bram de
_965412
773 0 _tInternational Transfer Pricing Journal
_gv. 23, n. 6, November - December 2016
942 _cART
942 _z148033
999 _c61549
_d61549