TY  - GEN
AB  - 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.
AU  - Felder, Marco,
CN  - KJC7161.I56
CN  - KJC7105
ID  - 27223
KW  - Intellectual property
KW  - Tax incentives
KW  - Intellectual property
KW  - European Countries
KW  - Propriété intellectuelle
LA  - eng
N1  - IntroductionIP box regimes of selected European countriesImpact of European and international principles on IP box regimesLichtenstein IP box regimeSwiss IP box regimesSummary.
N2  - 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.
SN  - 9783725569342
T1  - IP boxes from a European, Liechtenstein and Swiss perspective /
TI  - IP boxes from a European, Liechtenstein and Swiss perspective /
ER  -