The Interaction between IP Box Regimes and Compensatory Tax Measures: A Plea for a Coherent and Balanced Approach

Paolo Arginelli

Risultato della ricerca: Contributo in libroChapter

Abstract

The contributions deals with the interaction between IP box regimes and compensatory tax measures and argues that, within the limits globally agreed upon and represented by the "nexus approach” in the OECD/G20 BEPS Project, sovereign states should maintain the freedom to put in place their chosen R&D policies without any harmful interference from their peers. In this respect, it is maintained that benefits stemming from IP box regimes compliant with the nexus approach should be neither recovered under EU State aid rules, nor washed out by the operation of defensive tax measures with compensatory effects put in place by other states.
Lingua originaleEnglish
Titolo della pubblicazione ospiteEU Law and the Building of Global Supranational Tax Law
EditorD. Weber
Pagine91-132
Numero di pagine42
Stato di pubblicazionePubblicato - 2017

Keywords

  • BEPS
  • IP Box Regime

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