Nowadays the concept of intellectual property (IP) became very important and sensitive. Using literature review, this article approach the IP problem from a business and taxation perspective.The key issue concept of patent box regime was treated presenting the main differences towards R&D tax...

In the last decades the concept of intellectual property (IP) became very important amd therefore the EU jurisdictions have introduced R&D tax credits or patent box regime as incentives to attract foreign investments. Using literature review, this article approach the R&D and patent box regime...