Corporate income tax, IP boxes and the location of R&D
Pranvera Shehaj, Alfons J. Weichenrieder
| Year of publication: |
2024
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|---|---|
| Authors: | Shehaj, Pranvera ; Weichenrieder, Alfons J. |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 31.2024, 1, p. 203-242
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| Subject: | Corporate income tax | Intellectual property regimes | International profit shifting | Patent box | R&D | Körperschaftsteuer | Multinationales Unternehmen | Transnational corporation | Immaterialgüterrechte | Intellectual property rights | Patent | Unternehmensbesteuerung | Corporate taxation | Gewinnverlagerung | Income shifting | Industrieforschung | Industrial research | Steuerwettbewerb | Tax competition | Welt | World | Patentrecht | Patent law |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-023-09812-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015056349