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

Jan Loeprick

Publication: 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)
Original languageEnglish
Place of PublicationVienna
PublisherWU Vienna University of Economics and Business
Publication statusPublished - 1 Mar 2015
Externally publishedYes

Publication series

NameWU International Taxation Research Paper Series

WU Working Paper Series

  • WU International Taxation Research Paper Series

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