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The OECD's modified nexus approach for patent boxes: Is BEPS leading towards coherence or distortion in taxing income from intellectual property?


Matteotti, René; Roth, Philipp (2015). The OECD's modified nexus approach for patent boxes: Is BEPS leading towards coherence or distortion in taxing income from intellectual property? Archiv für schweizerisches Abgaberecht, 83(11-12):755-780.

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Item Type:Journal Article, refereed, original work
Communities & Collections:02 Faculty of Law > Institute of Legal Sciences > Constitutional, Administrative and International Law
Dewey Decimal Classification:340 Law
Language:English
Date:2015
Deposited On:11 Jan 2016 16:08
Last Modified:08 Dec 2017 17:07
Publisher:Geiger
ISSN:1422-3481
Related URLs:http://asa.weblaw.ch/
http://www.recherche-portal.ch/zbz/action/display.do?fn=display&vid=ZAD&doc=ebi01_prod000984889 (Library Catalogue)

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