Decline of controlled foreign company rules and rise of intellectual property boxes : how the European court of justice affects tax competition and economic distortions in Europe
Rainer Bräutigam, Christoph Spengel and Frank Streif
| Year of publication: |
December 2017
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|---|---|
| Authors: | Bräutigam, Rainer ; Spengel, Christoph ; Streif, Frank |
| Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 38.2017, 4, p. 719-745
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| Subject: | Controlled foreign company rules | effective tax rates | European Court of Justice | intellectual property boxes | internal market | tax neutrality | EU-Staaten | EU countries | Steuerwettbewerb | Tax competition | Immaterialgüterrechte | Intellectual property rights | Multinationales Unternehmen | Transnational corporation | Doppelbesteuerung | Double taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-5890.12135 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011792206