%0 Book
%T IP Box Regime im Europäischen Steuerrecht
%A Schwarz Martinez, Paloma
%S Nomos eLibrary Zivilrecht
%D 2017
%7 1. Auflage
%I Nomos
%C Baden-Baden
%C Université du Luxembourg
%@ 9783845283265
%G German
%F 1008739723
%O Paloma Schwarz Martínez
%O Gesehen am 11.12.2017
%O Dissertation Université du Luxembourg 2016
%X IP Box Regimes are nowadays facing important legislative changes. The current initiatives to counter harmful tax practices and the change in the Commission’s state aid policy call for a revision of these preferential regimes. However, one should not lose sight of the fact that in doing so Member States must design their tax incentives in accordance with EU law.This study elaborates guidelines for tax legislators who intend to amend their current IP Box Regimes, respectively to introduce such a preferential regime, in a way that complies with (i) the purpose of in-creasing investments in R&D and (ii) with the fundamental freedoms as well as the state aid provisions. To the extent possible and permissible, it incorporates the requirements stipulated by the Modified Nexus-Approach.
%L INTRECHT
%K Wirtschaftsrecht
%K Europarecht
%K Europäisches Steuerrecht
%K Europäische Zusammenarbeit
%K IP Box Regime
%K BEPS Action 5
%K Modifizierter Nexus-Ansatz
%9 theses
%9 Text
%9 Hochschulschrift
%R 10.5771/9783845283265
%U https://www.nomos-elibrary.de/10.5771/9783845283265
%U http://deposit.d-nb.de/cgi-bin/dokserv?id=28b0d2e0e67a4314ae007fa991cd8a57&prov=M&dok_var=1&dok_ext=htm
%U https://doi.org/10.5771/9783845283265