Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting

Konferenzbeitrag

Taxing intellectual property effectively is a challenging task. With its BEPS initiative the OECD (2013) aims at taxing intangibles in accordance with value creation although difficulties in determining the jurisdiction in which value creation occurs are acknowledged. The European Commission promotes the introduction of a Common Consolidated Corporate Tax Base (CCCTB) to neutralize profit shifting. The drawback of this proposal is that incentives are set to relocate R&D activities to low-tax countries. This is the background against which the present paper pleads for a regulated and internationally coordinated split of the profits earned with licensed know-how.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2016: Demographischer Wandel - Session: Innovation and the Global Economy ; No. A03-V3

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Business Taxes and Subsidies including sales and value-added (VAT) ; Intellectual Property and Intellectual Capital ; Accounting and Auditing: Government Policy and Regulation

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Richter, Wolfram F. ; Breuer, Markus
• Ereignis: Veröffentlichung
• (wer): ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
• (wo): Kiel und Hamburg
• (wann): 2016

Weitere Informationen

• Handle: http://hdl.handle.net/10419/145621
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ