The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective
Por favor, use este identificador para citar o enlazar este ítem:
http://hdl.handle.net/10045/59205
Título: | The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective |
---|---|
Autor/es: | Gil García, Elizabeth |
Grupo/s de investigación o GITE: | Derecho Financiero y Tributario |
Centro, Departamento o Servicio: | Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras |
Palabras clave: | BEPS | Innovation | Patent box | Tax avoidance | Anti-avoidance provisions |
Área/s de conocimiento: | Derecho Financiero y Tributario |
Fecha de publicación: | oct-2016 |
Editor: | IBFD |
Cita bibliográfica: | Bulletin for International Taxation. 2016, Oct.: 583-594 |
Resumen: | The goal of this paper is to explore different possibilities addressed to counteract tax avoidance or aggressive tax planning, pointing out their impact on fiscal measures designed to foster technological innovation. Research and Innovation are a key factor in economic growth and job creation. Governments may foster scientific activities through the tax system. However, such tax measures may lead to base erosion and profit shifting. The author tackles different options in order to keep a fair balance between the protection of the domestic tax bases and the promotion of innovation. |
URI: | http://hdl.handle.net/10045/59205 |
ISSN: | 1819-5490 (Print) | 2352-9202 (Online) |
Idioma: | eng |
Tipo: | info:eu-repo/semantics/article |
Derechos: | © 2016 IBFD. Originally published in Bulletin for International Taxation, 2016 Oct., pp. 583-594, Journals IBFD. Bulletin for International Taxation is available online, please visit http://www.ibfd.org |
Revisión científica: | si |
Versión del editor: | http://www.ibfd.org/IBFD-Products/Bulletin-International-Taxation-Journal |
Aparece en las colecciones: | INV - DFT - Artículos de Revistas |
Archivos en este ítem:
Archivo | Descripción | Tamaño | Formato | |
---|---|---|---|---|
bit_2016_10_e2_1.pdf | Artículo | 279,6 kB | Adobe PDF | Abrir Vista previa |
Todos los documentos en RUA están protegidos por derechos de autor. Algunos derechos reservados.