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.
- Sprache
-
Englisch
- Erschienen in
-
Series: arqus Discussion Paper ; No. 188
Klassifikation
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
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
Thema
International taxation
Tax attractiveness
Intellectual property
Location decision
Multinational enterprise
Tax attractiveness
Intellectual property
Location decision
Multinational enterprise
Ereignis
Geistige Schöpfung
(wer)
Dinkel, Andreas
Schanz, Deborah
Schanz, Deborah
Ereignis
Veröffentlichung
(wer)
Arbeitskreis Quantitative Steuerlehre (arqus)
(wo)
Berlin
(wann)
2015
- Handle
- Letzte Aktualisierung
-
20.09.2024, 08:24 MESZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Dinkel, Andreas
- Schanz, Deborah
- Arbeitskreis Quantitative Steuerlehre (arqus)
Entstanden
- 2015
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