EU: Update on patent boxes and the EU Code of Conduct Group (Business Taxation)
EU: Update on patent boxes and the EU Code of Conduct Group (Business Taxation)
About this item
Full title
EU: Update on patent boxes and the EU Code of Conduct Group (Business Taxation)
Publisher
London: Euromoney Institutional Investor PLC
Journal title
International tax review, 2015-02
Language
English
Publication information
Publisher
London: Euromoney Institutional Investor PLC
Subjects
More information
Scope and Contents
Contents
The Italian EU Presidency's Code of Conduct Group (Business Taxation) six-monthly progress report to the ECOFIN Council was finalised on December 11 2014. On patent boxes, a compromise regarding the modified nexus approach and how to assess whether there is substantial activity in an IP regime, was endorsed.
Alternative Titles
Full title
EU: Update on patent boxes and the EU Code of Conduct Group (Business Taxation)
Identifiers
Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_1689389383
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_1689389383
Other Identifiers
ISSN
0958-7594
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