Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 13-070 // 2013

    Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

    Intangible assets constitute a major input and value-driver for multinational firms. Often, the related intellectual property does not have a clear geographical location and firms use this flexibility to…

  2. ZEWnews English edition // 2013

    07/08 - 2013