The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective

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Title: The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective
Authors: Gil García, Elizabeth
Research Group/s: Derecho Financiero y Tributario
Center, Department or Service: Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords: BEPS | Innovation | Patent box | Tax avoidance | Anti-avoidance provisions
Knowledge Area: Derecho Financiero y Tributario
Issue Date: Oct-2016
Publisher: IBFD
Citation: Bulletin for International Taxation. 2016, Oct.: 583-594
Abstract: 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)
Language: eng
Type: info:eu-repo/semantics/article
Rights: © 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
Peer Review: si
Publisher version: http://www.ibfd.org/IBFD-Products/Bulletin-International-Taxation-Journal
Appears in Collections:INV - DFT - Artículos de Revistas

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