Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates

19 Pages Posted: 9 Apr 2015 Last revised: 14 Apr 2015

See all articles by Jan Loeprick

Jan Loeprick

Vienna University of Economics and Business; World Bank

Date Written: March 1, 2015

Abstract

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.

Suggested Citation

Loeprick, Jan, Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates (March 1, 2015). WU International Taxation Research Paper Series No. 2015 - 13, Available at SSRN: https://ssrn.com/abstract=2589067 or http://dx.doi.org/10.2139/ssrn.2589067

Jan Loeprick (Contact Author)

Vienna University of Economics and Business ( email )

Wien
Austria

World Bank ( email )

Wien
Austria

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