The impact of taxes on bilateral royalty flows

Research, Preprint English OPEN
Dudar, Olena ; Spengel, Christoph ; Voget, Johannes (2015)
  • Publisher: Mannheim: Zentrum für Europäische Wirtschaftsforschung (ZEW)
  • Subject: 330 Wirtschaft | F23 | royalty,intangible assets,tax planning,corporate taxation | H25 | H3 | royalty | intangible assets | H26 | corporate taxation | tax planning
    • jel: jel:F23 | jel:H3 | jel:H26 | jel:H25
      ddc: ddc:330

In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting. The main purpose of this paper is to test whether multinati... View more
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