Tax Competition and IP Boxes after the Appliction of the Modified Nexus Approach
This article deals with intellectual property (IP) boxes as an important factor in tax competition and tax planning. IP payments are used for profit shifting within a group of companies to lower their tax burden. One of the latest important developments in the use of IP boxes is the changing attitud...
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| Format: | Article |
| Language: | English |
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Tomas Bata University in Zlín
2018-12-01
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| Series: | Journal of Competitiveness |
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| Online Access: | https://www.cjournal.cz/files/306.pdf |