Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109955
Authors: 
Dinkel, Andreas
Schanz, Deborah
Year of Publication: 
2015
Series/Report no.: 
Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 188
Abstract: 
This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with parents from 36 countries globally and their patent holdings in 36 European countries, we provide insight into the determinants of three subsequent decisions: (1) the decision of whether to locate patents abroad; (2) in which countries to locate patents; and (3) how many patents to locate in each country. Our findings indicate that multinationals take the tax attractiveness of countries into account when making these decisions. Specifically, we show that the statutory tax rate, the taxation of royalties, R&D incentives, and transfer pricing rules help to explain the patent-location choices of multinationals.
Subjects: 
International taxation
Tax attractiveness
Intellectual property
Location decision
Multinational enterprise
JEL: 
H25
H73
F23
Document Type: 
Working Paper

Files in This Item:
File
Size
536.14 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.