Читать книгу The IP Box Regime. A Study from an International and European Perspective - Elizabeth Gil García - Страница 4

The first time I heard about IP box regimes was in 2013 when I joined the project “La investigación y la transferencia de conocimiento en el marco del ordenamiento financiero comunitario e internacional” (PROMETEO/2012/073) lead by Prof. Amparo Navarro. Thanks to her ‘magisterio’ (as we say in Spanish) I have not only been introduced to the topic of IP taxation, but I have also gotten involved in an enriching university life. I also would like to thank Prof. María Teresa Soler for having contributed to that and for having accepted to write the foreword of this book. My sincere gratitude goes to them and to the other members of the Tax Law department of the University of Alicante.

That year was also when the OECD started its BEPS Action Plan calling such regimes into question. Since then, I have met lecturers, researchers and practictioners from around the world, with whom I have had the chance to discuss and debate on several topics reflected in this book. I am fortunate to be able to call many of them friends. Thanks for your friendship and generosity. I also would like to extend my gratitude to the external reviewers for taking the time to read this contribution and for their valuable comments.

Lastly, this book would not have been possible without the support of my family. My parents, Felipe and Mª Carmen, my lovely sister Genoveva, to whom this book is dedicated, and my grandmother Manoli. I would like to finally thank José Miguel for his thrust as it was a conversation with him that made this manuscript definitely become a book.