期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：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.
