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Right person in the right place : how the host country IPR influences the distribution of inventors in offshore R&D projects of multinational enterprises
Nandkumar, Anand; Srikanth, Kannan - In: Strategic management journal 37 (2016) 8, pp. 1715-1733
Persistent link: https://www.econbiz.de/10011563923
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Patent concentration, asymmetric information, and tax-motivated income shifting
Amberger, Harald; Osswald, Benjamin - 2020
We study the relation between patent concentration and tax-motivated income shifting. Using affiliate-level data for … European multinational corporations (MNCs) and employing the relative share of patents held by an MNC as a measure for patent … concentration, we predict and find that tax-motivated income shifting is increasing in the degree of patent concentration. This …
Persistent link: https://www.econbiz.de/10012302070
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Die Nutzung von immateriellen Wirtschaftsgütern im Zusammenhang mit europäischen IP-Steueroasen
Vilsmeier, Rudolf - 2016 - 1. Auflage
Persistent link: https://www.econbiz.de/10013433894
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Corporate taxes and the location of intellectual property
Griffith, Rachel; Miller, Helen; O'Connell, Martin - 2011
Persistent link: https://www.econbiz.de/10009242892
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Intellectual property rights protection and R&D offshoring : evidence from Taiwan
Chen, Po-Lu; Hsu, Hsun-Fang - In: Journal of the Asia Pacific economy 22 (2017) 4, pp. 647-656
Persistent link: https://www.econbiz.de/10011747197
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Effective tax rates under IP tax planning
Evers, Lisa; Spengel, Christoph - 2014
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...
Persistent link: https://www.econbiz.de/10010457918
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Taxing the transfer of intellectual property : reporting, auditing, and revaluation
Sansing, Richard C. - 2020
This study creates and analyzes a model in which the income from intellectual property (IP) owned by a domestic parent and foreign subsidiary must be shared between the domestic and foreign countries for tax purposes. The model focuses on the effects of the commensurate with income standard,...
Persistent link: https://www.econbiz.de/10012501421
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R&D, IP, and firm profits in the North American automotive supplier industry
Lutz, Stefan Heinz Hermann - 2018
Economic theory implies that research and development (R&D) efforts increase firm productivity and ultimately profits. In particular, R&D expenses lead to the development of intellectual property (IP) and IP commands a return that increases overall profits of the firm. This hypothesis is...
Persistent link: https://www.econbiz.de/10011811393
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Verrechnungspreise für die Nutzung von geistigem Eigentum im Business-to-Business Markt am Beispiel der Automobilzulieferindustrie
Löckener, Ralph - 2023
Die Festlegung von Verrechnungspreisen zwischen international verbundenen Unternehmen gewinnt zunehmend an Bedeutung. So befasst sich nahezu jede Betriebsprüfung bei Unternehmen mit Geschäftsbeziehungen zu verbundenen Unternehmen im Ausland mit der Angemessenheit der gewählten...
Persistent link: https://www.econbiz.de/10015046741
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Intellectual property box regimes : effective tax rates and tax policy considerations
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 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