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

Loeprick, Jan (2015) Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates. WU International Taxation Research Paper Series, 2015-13. WU Vienna University of Economics and Business, Universität Wien, Vienna.

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Abstract

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)

Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)
Keywords: Österreich / Deutschland / Immaterialgüterrecht / Spillover-Effekt / Multinationale Unternehmen / Patente / Steuerrecht / geistiges Eigentum
Classification Codes: RVK QR 360, QL 810
Depositing User: ePub Administrator
Date Deposited: 17 Apr 2015 14:20
Last Modified: 27 Apr 2015 09:55
URI: http://epub.wu.ac.at/id/eprint/4502

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