Buch, Englisch, 320 Seiten
Buch, Englisch, 320 Seiten
Reihe: Biblioteka przegladu podatkowego
ISBN: 978-83-264-3199-9
Verlag: Wolters Kluwer
The idea behind the book is to provide an overview of the income tax aspects of R&D activities and IP transfers and licensing in the EU Member States. The authors aim to assess how tax measures may influence development and movement of IP between the EU Member States and how they relate to the rules on freedom of movement, state aid and competition.
Specific issues dealt with in thematic reports include R&D- and IP-related tax incentives applicable in selected EU Member States and state aid limitations thereof, tax measures posing restrictions to cross-border R&D activities and transfers of IP (e.g. exit taxes, CFC rules) as well as transfer pricing aspects of IP transfers. These specific issues are summarised in a general report, whereby some conclusions are drawn.
Contributors: Anuschka Bakker, Philip Baker, Ewa Bienkowska, Aneta Blazejewska-Gaczynska, Giammarco Cottani, Monika Laskowska, Raymond Luja, Dominik Maczynski, Anna Nykiel-Mateo, Onno Ruding, Ryszard Sowinski, Frans Vanistendael, Mauritz von Einem, Adam Zalasinski.
