Corporate Income Tax, IP Boxes and the Location of R&D
Pranvera Shehaj, Alfons J. Weichenrieder
| Year of publication: |
2021 ; This version, 20 October 2021
|
|---|---|
| Authors: | Shehaj, Pranvera ; Weichenrieder, Alfons J. |
| Publisher: |
[Vienna] : WU Vienna University of Economics and Business |
| Subject: | corporate income tax | R&D | intellectual property regimes | patent box | international profit shifting | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | Immaterialgüterrechte | Intellectual property rights | Patent | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation |
freely available
| Extent: | 1 Online-Ressource (circa 37 Seiten) Illustrationen |
|---|---|
| Series: | WU international taxation research paper series : research papers. - Wien : [Verlag nicht ermittelbar], ZDB-ID 2798190-3. - Vol. no. 2021, 10 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| Other identifiers: | 10.2139/ssrn.3932968 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012801817