@article{27223, note = {IntroductionIP box regimes of selected European countriesImpact of European and international principles on IP box regimesLichtenstein IP box regimeSwiss IP box regimesSummary.}, author = {Felder, Marco,}, url = {http://tind.wipo.int/record/27223}, title = {IP boxes from a European, Liechtenstein and Swiss perspective /}, abstract = {The first part of the book describes the concept of IP box and its implementation in Belgium, Luxembourg and the Netherlands. The second part deals with the impact of European and international tax principles on IP box regimes. The author discusses whether IP boxes may constitute prohibited state aid within the meaning of article 107 of the TFEU or harmful tax measures within the framework of the Code of Conduct. The last part contains the commentary on the implementation of IP box regimes in Liechtenstein and Switzerland.}, recid = {27223}, pages = {lviii, 351 pages :}, }