The contributions deals with the interaction between IP box regimes and compensatory tax measures and argues that, within the limits globally agreed upon and represented by the "nexus approach” in the OECD/G20 BEPS Project, sovereign states should maintain the freedom to put in place their chosen R&D policies without any harmful interference from their peers. In this respect, it is maintained that benefits stemming from IP box regimes compliant with the nexus approach should be neither recovered under EU State aid rules, nor washed out by the operation of defensive tax measures with compensatory effects put in place by other states.
Arginelli, P., The Interaction between IP Box Regimes and Compensatory Tax Measures: A Plea for a Coherent and Balanced Approach, in Weber, D. (ed.), EU Law and the Building of Global Supranational Tax Law, IBFD, Amsterdam 2017: 91- 132 [https://hdl.handle.net/10807/103743]
The Interaction between IP Box Regimes and Compensatory Tax Measures: A Plea for a Coherent and Balanced Approach
Arginelli, Paolo
2017
Abstract
The contributions deals with the interaction between IP box regimes and compensatory tax measures and argues that, within the limits globally agreed upon and represented by the "nexus approach” in the OECD/G20 BEPS Project, sovereign states should maintain the freedom to put in place their chosen R&D policies without any harmful interference from their peers. In this respect, it is maintained that benefits stemming from IP box regimes compliant with the nexus approach should be neither recovered under EU State aid rules, nor washed out by the operation of defensive tax measures with compensatory effects put in place by other states.
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