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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
详细记录
题名
IP boxes from a European, Liechtenstein and Swiss perspective / Marco Felder.
描述
lviii, 351 pages : illustrations ; 23 cm.
国际图书编号
9783725569342
替代索书号
F 619 FEL.I
摘要
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.
附注
IntroductionIP box regimes of selected European countriesImpact of European and international principles on IP box regimesLichtenstein IP box regimeSwiss IP box regimesSummary.
书目等附注
Includes bibliographical references and index.
格式化内容附注
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.
丛编
Etudes.
出版信息
Geneve : Schulthess, 2013.
语言
eng
记录出处