Boosting R&D through Patent Boxes. Panacea or Not?
Agustin Redonda | 10 December 2015Fiscal, Blog | Tags: BEPS, Innovation, Tax Competition, Tax Expenditures
On October 5th, the OECD presented the final package of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative – a cornerstone in the international drive towards corporate tax reform. ... continue reading