TY - UNPB
T1 - Indirect Access to Intellectual Property
Regimes - Effects on Austrian and German
Affiliates
AU - Loeprick, Jan
PY - 2015/3/1
Y1 - 2015/3/1
N2 - 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.
AB - 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.
U2 - 10.2139/ssrn.2589067
DO - 10.2139/ssrn.2589067
M3 - WU Working Paper and Case
T3 - WU International Taxation Research Paper Series
BT - Indirect Access to Intellectual Property
Regimes - Effects on Austrian and German
Affiliates
PB - WU Vienna University of Economics and Business
CY - Vienna
ER -