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A "patent box" is a term for the application of a lower corporate tax rate to the income derived from the ownership of … patents filed at the European Patent Office, including information on ownership transfers pre- and post-grant, we investigate … the impact of the introduction of a patent box on international patent transfers, on the choice of ownership location, and …
Persistent link: https://www.econbiz.de/10012064792
A "patent box" is a term for the application of a lower corporate tax rate to the income derived from the ownership of … patent filings at the European Patent Office, including information on ownership transfers pre - and post -grant, we … investigate the impact of the introduction of a patent box on international patent transfers, on the choice of ownership location …
Persistent link: https://www.econbiz.de/10011880077
Persistent link: https://www.econbiz.de/10012663360
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010128713
A "patent box" is a term for the application of a lower corporate tax rate to the income derived from the ownership of … patent filings at the European Patent Office, including information on ownership transfers pre- and post-grant, we … investigate the impact of the introduction of a patent box on international patent transfers, on the choice of ownership location …
Persistent link: https://www.econbiz.de/10012452878
A “patent box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of … patents filed at the European Patent Office, including information on ownership transfers pre- and post-grant, we investigate … the impact of the introduction of a patent box on international patent transfers, on the choice of ownership location, and …
Persistent link: https://www.econbiz.de/10012914268
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010228563
Persistent link: https://www.econbiz.de/10012806787
Persistent link: https://www.econbiz.de/10011751432
Persistent link: https://www.econbiz.de/10013348047