Is it Just Luring Reported Profit? The case of European Patent Boxes

Federica Liberini, Michael Stimmelmayr, Marko Koethenbuerger

Research output: Working paper / PreprintWorking paper

Original languageEnglish
Publication statusPublished - 2018

Publication series

NameCESIFO Working Paper
No.7061

Keywords

  • Corporate Tax Avoidance
  • Patent Box
  • Multinational Enterprise
  • Profit Shifting

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