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：In the last decades the concept of intellectual property (IP) became very important amd therefore the EU jurisdictions have introduced R&D tax credits or patent box regime as incentives to attract foreign investments. Using literature review,this article approach the R&D and patent box regime applied in UK starting with 1 April 2013. Our main conclusion is that,the Patent Box needs to be seen in the context of the efforts of European countries made to introduce specific reliefs for revenues that derives from IP and also to fight against tax avoidance using off shore jurisdictions.
