European Union - The (In)Compatibility of IP Box Regimes with EU Law, the Code of Conduct and the BEPS Initiatives
- European Union
- F. Mang
- European Taxation, 2015 (Volume 55), No 2/3
- 26 January 2015
The author, in this article, evaluates whether or not the current IP box regimes in the European Union comply with primary EU law, the Code of Conduct for business taxation and the BEPS initiatives. In particular, the author analyses the IP box regimes in Luxembourg, the Netherlands and the United Kingdom.