Librería Samer Atenea
Librería Aciertas (Toledo)
Kálamo Books
Librería Perelló (Valencia)
Librería Elías (Asturias)
Donde los libros
Librería Kolima (Madrid)
Librería Proteo (Málaga)
For many countries, attracting highly mobile income from intellectual property through low tax rates is an attractive business model. This goal can sometimes be achieved through special taxation regimes such as IP boxes. However, as intellectual property is becoming an increasingly important part of the balance sheets of large companies in particular, there is a suspicion of selective favouritism towards such companies. European state aid law, on the other hand, aims to prevent the selective favouring of certain companies through state resources. The declared aim of this book is therefore to examine the compatibility of IP boxes with European state aid law. To this end, it provides a comprehensive overview of all IP box regimes in the European Economic Area and reviews the status quo in state aid law.
