Intellectual Property (IP) box regimes : tax planning, effective tax burdens, and tax policy options

Evers, Lisa

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URN: urn:nbn:de:bsz:180-madoc-375620
Document Type: Doctoral dissertation
Year of publication: 2015
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Date of oral examination: 25 November 2014
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
340 Law
Classification: JEL: H25, H32, H87, K34, O38, F23,
Subject headings (SWD): Körperschaftsteuer , Steuerbelastung , Steuerplanung , internationale Gewinnverlagerung , Verrechnungspreis , Immaterialgüterrecht , Immaterielles Wirtschaftsgut , Auftragsforschung
Individual keywords (German): Effektiver Steuersatz , Patent Box , Lizenzbox
Keywords (English): corporate taxation , effective tax rate , tax planning , preferential tax rate , Patent Box , License Box , profit shifting , transfer pricing , intellectual property , intangible assets , contract R&D
Abstract: This thesis contributes to the current debate on Intellectual Property (IP) Box regimes and IP tax planning. It provides a comprehensive survey of the 12 IP Box regimes in place in Europe by the end of 2014 and presents effective tax rates associated with the IP Box regimes and the use of popular tax planning models. Moreover, it evaluates the IP Box regimes on the basis of the EU State Aid rules and the EU Code of Conduct for business taxation and discusses options to reform the taxation of IP income in order to counter profit shifting and tax base erosion.
Translation of the title: Intellectual Property (IP) Box Regime : Steuerplanung, Effektive Steuerbelastung und Steuerreformoptionen (German)

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