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iCoopera - Innovation, patent location and tax planning by multinationals

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Está aquí: Política Actualidad Innovation, patent location and tax planning by multinationals

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Innovation, patent location and tax planning by multinationals

OECD en Política / Actualidad

This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10.

OECD - Public governance

[Artículo en la fuente original]

Género

Especiales: Género
   
Está aquí: Política Actualidad Innovation, patent location and tax planning by multinationals