Arbeitspapier
Tax attractiveness and the location of patents
This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with parents from 36 countries globally and their patent holdings in 36 European countries, we provide insight into the determinants of three subsequent decisions: (1) the decision of whether to locate patents abroad; (2) in which countries to locate patents; and (3) how many patents to locate in each country. Our findings indicate that multinationals take the tax attractiveness of countries into account when making these decisions. Specifically, we show that the statutory tax rate, the taxation of royalties, R&D incentives, and transfer pricing rules help to explain the patent-location choices of multinationals.
- Language
-
Englisch
- Bibliographic citation
-
Series: arqus Discussion Paper ; No. 188
- Classification
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Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Multinational Firms; International Business
- Subject
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International taxation
Tax attractiveness
Intellectual property
Location decision
Multinational enterprise
- Event
-
Geistige Schöpfung
- (who)
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Dinkel, Andreas
Schanz, Deborah
- Event
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Veröffentlichung
- (who)
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Arbeitskreis Quantitative Steuerlehre (arqus)
- (where)
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Berlin
- (when)
-
2015
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Dinkel, Andreas
- Schanz, Deborah
- Arbeitskreis Quantitative Steuerlehre (arqus)
Time of origin
- 2015
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