Evaluation of the Innovation Box

Journal
Author
Oosterhoff, D.; Nies, B. de
Country
Netherlands
Published Date
Issue
International Transfer Pricing Journal 2016 (Volume 23), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The innovation box has been beneficial for Dutch companies that invest in IP, but requires modification due to its status as a preferential regime following recommendations in Action 5 of the OECD BEPS project.