Intellectual property box regimes : effective tax rates and tax policy considerations
Year of publication: |
2015
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Authors: | Evers, Lisa ; Miller, Helen ; Spengel, Christoph |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 22.2015, 3, p. 502-530
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Subject: | Corporate taxation | Effective tax rate | Intellectual property | Patent box | Innovation box | Preferential tax rate | Immaterialgüterrechte | Intellectual property rights | Unternehmensbesteuerung | Steuertarif | Tax rate | Patent | Steuerbelastung | Tax burden | Innovation | Steuerpolitik | Tax policy |
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Intellectual property box regimes : effective tax rates and tax policy considerations
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Intellectual property box regimes : effective tax rates and tax policy considerations
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Intellectual property box regimes: Effective tax rates and tax policy considerations
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Intellectual property box regimes: Effective tax rates and tax policy considerations
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