Patent Boxes: The Rise, the Change or the Fall?

Journal
Author
Theophilou, C.A.
Country
European Union; International; OECD
Published Date
Issue
Bulletin for International Taxation 2019 (Volume 73), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses the reasons for intellectual property (patent) box regimes, the OECD Base Erosion and Profit Shifting measures intended to counter abuse of such regimes, the consequential changes effected by countries to their regimes and, finally, the effects of these changes and whether these regimes will survive.