IP Boxes in Light of the BEPS Project and EU Law – Part I

The author, in this article, introduces IP box regimes. Part I focuses on the history of such regimes and their scrutiny by the OECD and EU institutions in an attempt to combat harmful taxation. Part II, to be published in European Taxation 9 (2016), 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.