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\def\WIPO{World Intellectual Property Organisation}
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IP boxes from a European, Liechtenstein and Swiss perspective / Marco Felder.
2013
F 619 FEL.I
Available at WIPO Library
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Items
Detalles
Title
IP boxes from a European, Liechtenstein and Swiss perspective / Marco Felder.
Author
Descripción
lviii, 351 pages : illustrations ; 23 cm.
ISBN
9783725569342
Alternate Call Number
F 619 FEL.I
Resúmen
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.
Nota
IntroductionIP box regimes of selected European countriesImpact of European and international principles on IP box regimesLichtenstein IP box regimeSwiss IP box regimesSummary.
Nota de bibliografía, etc.
Includes bibliographical references and index.
Nota de contenido con formato
1. 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.
Serie
Etudes.
Published
Geneve : Schulthess, 2013.
Lengua(s)
eng
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