Archive: July 2017

Unpacking Patent Boxes

| 26 July 2017
Fiscal, Blog | Tags: Patent Boxes, Tax Competition, Tax Expenditures
An intellectual property box is a special lower tax rate for profits associated with intellectual property (IP). There are over twenty around the world, and over the last few years bills have been introduced to the U.S. Congress for a U.S. IP box. IP boxes always ... continue reading

Trade Policy 2020

27 October 2017
Conferences, Trade | Tags: Agricultural Trade, Investment Agreements, Services Trade
Global trade is at a crossroads. Liberal tenets of past decades are increasingly being challenged by critical voices, casting doubts over the benefits of further international trade liberalization. The belief in global trade as a driver for economic wellbeing has taken a serious hit - ... continue reading

Tax Expenditures. The Big Black Box

| 20 July 2017
Fiscal, Blog | Tags: Tax Expenditures
According to the federal financial statements 2016, tax expenditures in Switzerland reduced government revenues by 21 to 25 billion Swiss francs. This amounts to 31 to 37 percent of the country’s federal income. ... continue reading