000027223 000__ 02152cam\a2200481\i\4500
000027223 001__ 27223
000027223 003__ SzGeWIPO
000027223 005__ 20230630130650.0
000027223 008__ 140801s2013\\\\sz\a\\\\rb\\\\001\0\eng\\
000027223 020__ $$a9783725569342
000027223 035__ $$a(wipo)0
000027223 035__ $$a(OCoLC)864818093
000027223 040__ $$aSzGeWIPO$$beng$$erda$$cSzGeWIPO$$dCaBNVSL
000027223 041__ $$aeng
000027223 050_4 $$aKJC7161.I56$$bF45 2013
000027223 050_4 $$aKJC7105$$b.F44 2013
000027223 08204 $$a343.40524$$223
000027223 084__ $$aF 619 FEL.I
000027223 090__ $$c29630$$d29619
000027223 1001_ $$aFelder, Marco,$$eauthor.
000027223 24510 $$aIP boxes from a European, Liechtenstein and Swiss perspective /$$cMarco Felder.
000027223 264_1 $$aGeneve :$$bSchulthess,$$c2013.
000027223 300__ $$alviii, 351 pages :$$billustrations ;$$c23 cm.
000027223 336__ $$atext$$btxt$$2rdacontent
000027223 337__ $$aunmediated$$bn$$2rdamedia
000027223 338__ $$avolume$$bnc$$2rdacarrier
000027223 4901_ $$aEtudes
000027223 500__ $$aIntroductionIP box regimes of selected European countriesImpact of European and international principles on IP box regimesLichtenstein IP box regimeSwiss IP box regimesSummary.
000027223 504__ $$aIncludes bibliographical references and index.
000027223 5050_ $$a1. IP box regimes of selected European Countries; 2. Impact of European and international principles on IP boxe regimes; 3. Liechtenstein IP box regime; 4. Swiss IP box regimes; 5. Summary.
000027223 520__ $$aThe 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.
000027223 650_0 $$aIntellectual property$$zSwitzerland.
000027223 650_0 $$aTax incentives$$xLaw and legislation$$zEuropean Union countries.
000027223 650_4 $$aIntellectual property
000027223 650_4 $$aEuropean Countries
000027223 650_6 $$aPropriété intellectuelle$$xImpôts$$xDroit$$zPays de l'Union européenne.
000027223 651_0 $$aEurope$$xCommerce$$xLaw and legislation.
000027223 651_0 $$aSwitzerland$$xCommerce$$xLaw and legislation.
000027223 830_0 $$aEtudes.
000027223 942__ $$cMON$$jF 619 FEL.I
000027223 952__ $$w2013-11-19$$p2013-0279$$r90.00$$u41705$$bMAIN$$10$$kF 619 FEL.I$$v2013-11-19$$zTagged$$71
000027223 980__ $$aBIB
000027223 999__ $$c29630$$d29630