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European Union - Patent Boxes: The Rise, the Change or the Fall?

Country:
European Union,International,OECD
Author:
C. Theophilou
Issue:
Bulletin for International Taxation, 2019 (Volume 73), No 5
Published:
25 April 2019
This article discusses the reasons for intellectual property (patent) box regimes, the OECD Base Erosion and Profit Shifting measures intended to counter abuse of such regimes, the consequential changes effected by countries to their regimes and, finally, the effects of these changes and whether these regimes will survive.
 
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