Is Patent Box a Solution to Retain and Attract Innovative Businesses in EU? History, Concept and Further Development

Ristea Luminita and Trandafir Adina ()
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Ristea Luminita: Spiru Haret University
Trandafir Adina: Spiru Haret University

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1461-1465

Abstract: Nowadays the concept of intellectual property (IP) became very important and sensitive. Using literature review, this article approach the IP problem from a business and taxation perspective.The key issue concept of patent box regime was treated presenting the main differences towards R&D tax credits in different countries. Our main conclusion is that, first of all, each country should understand the concept of patent box regime and after that shall research the ways to properly implement it in the local environment and legislation.

Keywords: intellectual property; R&D tax credits; Patent box regime (search for similar items in EconPapers)
JEL-codes: O34 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1461-1465

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