IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v69y2016i4p847-862.html
   My bibliography  Save this article

Innovation Boxes: Beps and Beyond

Author

Listed:
  • Peter Merrill

Abstract

Over the last 15 years, 16 countries have adopted intellectual property (IP) or patent box regimes, including three G7 countries. This paper explains the IP box concept, outlines recent U.S. IP box proposals with a focus on the Boustany-Neal discussion draft, and explains changes adopted in 2015 to the Organisation for Economic Cooperation and Development (OECD) standards for determining whether IP boxes should be treated as “harmful preferential tax regimes.” The paper then evaluates various rationales for enacting an OECD-compliant IP box.

Suggested Citation

  • Peter Merrill, 2016. "Innovation Boxes: Beps and Beyond," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(4), pages 847-862, December.
    • Handle: RePEc:ntj:journl:v:69:y:2016:i:4:p:847-862
    DOI: 10.1086/NTJ26349687
    as

    Download full text from publisher

    File URL: https://doi.org/10.1086/NTJ26349687
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.1086/NTJ26349687?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021. "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, vol. 72(2).
    2. Bornemann, Tobias & Laplante, Stacie K. & Osswald, Benjamin, 2018. "The effect of intellectual property boxes on innovative activity & effective tax rates," arqus Discussion Papers in Quantitative Tax Research 234, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Hikaru Ogawa, 2021. "Still Under-Taxing the Digital MNE? Assessing the Tax Principles of Pillar One in the BEPS Project," CIRJE F-Series CIRJE-F-1161, CIRJE, Faculty of Economics, University of Tokyo.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:69:y:2016:i:4:p:847-862. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.