Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
IP boxes and their compatibility with state aid law

IP boxes and their compatibility with state aid law

König, Dominik

Paperback

General Law

ISBN10: 6209530664
ISBN13: 9786209530661
Publisher: Our Knowledge Publishing
Published: Jan 27 2026
Pages: 168
Weight: 0.51
Height: 0.39 Width: 6.00 Depth: 9.00
Language: English
For many countries, attracting highly mobile income from intellectual property through low tax rates is an attractive business model. This goal can sometimes be achieved through special taxation regimes such as IP boxes. However, as intellectual property is becoming an increasingly important part of the balance sheets of large companies in particular, there is a suspicion of selective favouritism towards such companies. European state aid law, on the other hand, aims to prevent the selective favouring of certain companies through state resources. The declared aim of this book is therefore to examine the compatibility of IP boxes with European state aid law. To this end, it provides a comprehensive overview of all IP box regimes in the European Economic Area and reviews the status quo in state aid law.

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