Innovation, patent location and tax planning by multinationals
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Abstract
Suggested Citation
DOI: 10.1787/b08459e5-en
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Citations
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Cited by:
- Davies, Ronald B., 2019.
"Thoughts on the demise of FDI,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-5.
- Davies, Ronald B., 2019. "Thoughts on the demise of FDI," Economics Discussion Papers 2019-14, Kiel Institute for the World Economy (IfW Kiel).
- Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017. "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers 1447, OECD Publishing.
More about this item
Keywords
BEPS; corporate taxation; multinational enterprises; patents; research and development; tax planning;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-07-02 (Accounting and Auditing)
- NEP-INO-2017-07-02 (Innovation)
- NEP-IPR-2017-07-02 (Intellectual Property Rights)
- NEP-PBE-2017-07-02 (Public Economics)
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