Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income … of capital, effective marginal tax rates and effective average tax rates. We show that the treatment of expenses relating … to IP income is particularly important in determining the effective tax burden. A key finding is that regimes that allow …
