IP Boxes in Light of the BEPS Project and EU Law – Part I

Journal
Author
Shi, C.
Country
European Union; International
Published Date
Issue
European Taxation 2016 (Volume 56), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, introduces IP box regimes. Part I focuses on the history of such regimes and their scrutiny by the OECD and EU institutions in an attempt to combat harmful taxation. Part II, to be published in European Taxation 9 (2016), assesses the potential incompatibilities of the nexus approach with EU State aid rules and the fundamental freedoms and provides suggestions of next moves from the perspective of EU Member States and MNEs.