TY  - BOOK
AU  - Schwarz Martinez, Paloma
PY  - 2017
DA  - 2017//
TI  - IP Box Regime im Europäischen Steuerrecht
T3  - Nomos eLibrary Zivilrecht
ET  - 1. Auflage
PB  - Nomos
PB  - Université du Luxembourg
CY  - Baden-Baden
KW  - Wirtschaftsrecht
KW  - Europarecht
KW  - Europäisches Steuerrecht
KW  - Europäische Zusammenarbeit
KW  - IP Box Regime
KW  - BEPS Action 5
KW  - Modifizierter Nexus-Ansatz
AB  - 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.
SN  - 9783845283265
UR  - https://www.nomos-elibrary.de/10.5771/9783845283265
UR  - http://deposit.d-nb.de/cgi-bin/dokserv?id=28b0d2e0e67a4314ae007fa991cd8a57&prov=M&dok_var=1&dok_ext=htm
UR  - https://doi.org/10.5771/9783845283265
DO  - 10.5771/9783845283265
LA  - German
N1  - Paloma Schwarz Martínez
ID  - 1008739723
ER  -