The Dutch Innovation Box and its recent history

Boonacker, Robert (2017) The Dutch Innovation Box and its recent history. Novità fiscali, 2017 (7-8). pp. 227-232. ISSN 2235-4573

Abstract

This paper will deal with the Dutch Innovation Box. On the base of the implicit blessing of the European Commission in 2007, the Dutch Innovation Box (and comparable IP regimes in other countries with it) is currently facing possible strong headwinds from the OECD and the same European Commission. This paper will provide for a brief history of Intellectual Property (IP) regimes in a more or less chronological order, presenting some observations about that brief history and, finally, describing the material tax implications of the Dutch Innovation Box.

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Official URL: http://www.supsi.ch/fisco
Item Type: Article
Subjects: Diritto tributario
Diritto tributario > Internazionale e dell'UE
Date Deposited: 31 Aug 2017 10:59
Last Modified: 31 Aug 2017 10:59
URI: http://novitafiscali.supsi.ch/id/eprint/624

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