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Home Publications Multinational firms, intellectual property and taxation

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Journal article | Review of International Economics
This presentation was given at the Australian Treasury in June 2014.
Journal article | International Tax and Public Finance
In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We describe the key features of the policies and incorporate them into forward-looking ...
Journal article | Journal of Public Economics