The ip box regime. A study from an international and european perspective

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ISBN
9788413908144
Nombre del producto:
The ip box regime. A study from an international and european perspective
Peso:
0.300
Fecha de edición:
16 jul. 2021
Número de Edición:
1
Autor:
Gil García, Elizabeth
Idioma:
Inglés
Formato:
Libro+e-Book
Páginas:
188
Lugar de edición:
NAVARRA
Colección:
ESTUDIOS ARANZADI
Encuadernación:
Rústica

Intellectual Property (IP) box regimes are aimed to promote R&D&I by granting a tax benefit to those that assign certain intangibles for their exploitation or further development.
Notwithstanding this, the regime (classified as an output incentive) has been debatable since the very beginning for being a source of tax avoidance and tax planning. Indeed, the European Commission has identified it as an indicator of aggressive tax planning, and the OECD as a “hot issue” in the scope of the BEPS Action Plan. The agreement on the so-called (modified) nexus approach determines the survival of these preferential tax regimes, but this does not mean IP boxes are a good tax practice. Moreover, it is debatable that a preferential treatment is given from the tax system to intangibles that are already protected by IP rights.
The author analyses the justification for this regime from a public finance perspective, its interaction with anti-BEPS measures and its compatibility with EU Law (e.g. EU State aid rules).
Finally, the author tackles the relevant design aspects of IP box regimes to be effective in the purpose of increasing business spending in R&D&I.

LIST OF ABREVIATIONS

ACKNOWLEDGEMENTS

FOREWORD

INTRODUCTION

CHAPTER 1. R&DI AS AN ACTIVITY BASE DON SCIENCE AND TECHNOLOGY

ÇHAPTER 2. DEFINING THE IP BOS REGIME

CHAPTER 3. THE THEORY OF TAX INCENTIVES

CHAPTER 4. IP TAX STRATEGIES

CHAPTER 5. LEGAL CONSTRAINTS AT THE EU LEVEL

CHAPTER 6. IP BOX REGIMES: THE DESIGN ISSUES

CONCLUSIONES

LIST OF REFERENCES

Elizabeth Gil García, Profesora Ayudante Doctora de Derecho Financiero y Tributario en Universidad de Alicante

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