The Role of Tax in Choice of Location of Intellectual Property

51 Pages Posted: 2 Dec 2014

See all articles by Michael Walpole

Michael Walpole

UNSW Australia Business School, School of Taxation and Business Law, & ATAX; OCBT; Monash University, Taxation Law and Policy Research Institute

Nadine Riedel

Oxford University CBT; University of Hohenheim

Date Written: November 10, 2014

Abstract

This article reports on, and draws conclusions from, an investigation designed to gain insights into the extent to which tax is a motivator when large multinational companies choose where to develop, and ultimately locate valuable intellectual property (IP). The research undertaken by the authors set out to 1) answer a broad question about specific business behaviour - what influences a multinational company’s choice of location of valuable - IP; 2) elicit attitudes towards Research and Development (R&D) tax credits as a stimulus for engagement in R&D; and 3) assess current schools of thought, tax rules and policy in light of the findings, to determine whether they are effective and desirable. The project arises from previous research by the team members and aims to advance understanding of the extent to which tax rules influence the choice of location of IP.

Keywords: Taxation, Intellectual Property, IP, tax credits, tax rules, IP location

JEL Classification: O34, E62, H2, H21, H24, H25, K34

Suggested Citation

Walpole, Michael and Riedel, Nadine, The Role of Tax in Choice of Location of Intellectual Property (November 10, 2014). UNSW Business School Research Paper No. 2014 TABL 1001. Available at SSRN: https://ssrn.com/abstract=2522693 or http://dx.doi.org/10.2139/ssrn.2522693

Michael Walpole (Contact Author)

UNSW Australia Business School, School of Taxation and Business Law, & ATAX ( email )

Sydney, NSW 2052
Australia
+61 2 93859526 (Phone)

OCBT ( email )

Saïd Business School
Park End Street
Oxford, OX1 1HP
United Kingdom

Monash University, Taxation Law and Policy Research Institute ( email )

Caulfield Campus
Sir John Monash Drive
Caulfield East, Victoria 3084
Australia

Nadine Riedel

Oxford University CBT ( email )

Park End Street
Oxford, Oxfordshire OX1 1HP
United Kingdom

University of Hohenheim ( email )

Stuttgart
Germany

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