Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates

Jan Loeprick

Publikation: Working/Discussion PaperWU Working Paper


This paper assesses the spillover effect of European Patent Boxes on affiliates of MNEs operating in Austria and Germany. I divide firms in a control and treatment group, the latter having affiliates in countries where preferential
regimes for patent and other IP income have been introduced between 2005-2011. My findings suggest that Austrian and German firms, which have gained indirect access to preferential IP regimes via their affiliates, reduce
their reported profit levels. I do not observe, however, an effect on the level of intangible assets owned by these firms. (author's abstract)
HerausgeberWU Vienna University of Economics and Business
PublikationsstatusVeröffentlicht - 1 März 2015
Extern publiziertJa


NameWU International Taxation Research Paper Series

WU Working Paper Reihe

  • WU International Taxation Research Paper Series

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