Оглавление
Elizabeth Gil García. The IP Box Regime. A Study from an International and European Perspective
The IP Box Regime. A Study from an International and European Perspective
Summary of Contents
List of Abbreviations
Acknowledgements
Foreword
Introduction
Chapter 1. R&D&I as an activity based on Science and Technology. 1. Introduction
2. R&D as a scientific and technological activity
3. The innovation process
4. Knowledge-based capital: a broader benchmark
5. The R&D&I concept for tax purposes
5.1. Criteria for identifying R&D&I
5.2. Certainty in R&D&I tax definitions
Chapter 2. Defining the IP Box Regime. 1. Introduction
2. The functional R&D&I scope
3. The knowledge transfer
3.1. The concept of knowledge transfer
3.2. Knowledge transfer from PROs: collaborative research
3.2.1. Science parks
3.2.2. Technology-based companies
3.3. Technology transfer contracts
4. The IP box regime and the knowledge transfer
Chapter 3. The theory of tax incentives. 1. Introduction
2. Public funding means. 2.1. R&D&I as a public value
2.2. Direct subsidies v. tax incentives
3. The concept of tax incentive
4. The design of tax incentives
4.1. The regulatory function of taxation
4.2. The classification of R&D&I tax incentives
4.2.1. Direct and indirect tax incentives
4.2.2. Input and output incentives
5. Tax principles as a limit for the introduction of tax incentives
Chapter 4. IP Tax Strategies. 1. Introduction
2. BEPS effects and abusive practices in regard of R&D&I tax incentives
2.1. General and specific anti-avoidance rules for counteracting the risk of IP profit shifting
2.1.1. The (modified) nexus approach as a specific anti-avoidance rule
2.2. Other anti-avoidance provisions. The coexistence between CFC rules and IP box regimes
2.3. Introducing a minimum level of global effective taxation
Chapter 5. Legal constraints at the EU level. 1. Introduction
2. The prohibition of State aids
2.1. The selectivity criterion
2.2. The compatibility of R&D&I aids within the internal market
2.2.1. The criteria for the compatibility of IP box regimes
2.2.2. A reference to R&D State aids related to COVID-19
3. EU fundamental freedoms
4. The EU strategy on harmful tax practices. 4.1. The Code of Conduct for Business Taxation
4.2. The aggressive tax planning and the Commission Recommendation of 6 December 2012
4.3. The EU Action Plan against harmful tax practices
Chapter 6. IP Box Regimes: The Design Issues. 1. Introduction
2. The subjective scope: who can be eligible for the IP box regime?
3. Objective scope: what makes an intangible be eligible for the regime?
3.1. Patents defined broadly
3.2. Copyrighted software
3.3. Other similar IP rights
3.4. Marketing-related IP assets
3.5. The treatment of existing and acquired IP
4. Territorial and temporary aspects
5. The definition of income derived from eligible IP assets
6. The form of the tax benefit
7. IP tax rulings
Conclusions
List of References. 1. Official Documentation
2. Books and Chapters of Books
3. Journals
