The Copyright Box Model
41 Seattle Law Review 179 (2017).
30 Pages Posted: 30 Oct 2017
Date Written: October 27, 2017
Abstract
Since 1973, Ireland, the Netherlands, Spain, Belgium and the UK (among others) have adopted the so-called "patent box regime." This has resulted in interest from companies generating (or soon to generate) patent income in moving operations to those countries due to the potential tax savings.
A similar regime can be enacted by jurisdictions interested in attracting copyright (and other intellectual property) companies to relocate operations. The article addresses what such a regime could look like and what benefits or pitfalls await developing nations seeking to adopt this type of legislation.
Keywords: Intellectual Property, International Competition, International Tax, Copyright, Tax, Patent Box, Irish Patent Box, tax incentives, patent, BEPS, OECD, base erosion, technology, copyright box, patent box, innovation box
JEL Classification: K33, K34, H25, H26, H54, H60
Suggested Citation: Suggested Citation