Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates
19 Pages Posted: 9 Apr 2015 Last revised: 14 Apr 2015
Date Written: March 1, 2015
This paper assesses the spillover effect of European Patent Boxes on affiliates of MNEs operating in Austria and Germany. I divide firms in a control and treatment group, the latter having affiliates in countries where preferential regimes for patent and other IP income have been introduced between 2005-2011. My findings suggest that Austrian and German firms, which have gained indirect access to preferential IP regimes via their affiliates, reduce their reported profit levels. I do not observe, however, an effect on the level of intangible assets owned by these firms.
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