Is it just Luring Reported Profits? The Case of European Patents Boxes

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Author

Date

2017

Type

Conference Paper

ETH Bibliography

yes

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Publication status

published

Book title

Online Proceedings of the NoCeT Conference From Panama to BEPS: Tax Evasion or Tax Avoidance

Publisher

Norwegian School of Economics (NHH)

Event

The NoCeT Conference From Panama to BEPS: Tax Evasion or Tax Avoidance, Bergen, Norway, November 2-3, 2017

Subject

Corporate tax avoidance; patent box; multinational enterprise; profit shifting

Organisational unit

03988 - Köthenbürger, Marko / Köthenbürger, Marko
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute

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ETH Bibliography

yes

Altmetrics

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