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European Union - IP Boxes in Light of the BEPS Project and EU Law – Part II

European Union,International
C. Shi
European Taxation, 2016 (Volume 56), No 9
12 August 2016
The author, in this article, introduces IP box regimes. Part I, published in European Taxation 8 (2016), focused on the history of such regimes and their scrutiny by the OECD and EU institutions in an attempt to combat harmful taxation. Part II assesses the potential incompatibilities of the nexus approach with EU State aid rules and the fundamental freedoms and provides suggestions of next moves from the perspective of EU Member States and MNEs.
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