The Copyright Box Model

41 Seattle Law Review 179 (2017).

30 Pages Posted: 30 Oct 2017

See all articles by Steve Black

Steve Black

Texas Tech University School of Law

Date Written: October 27, 2017


Since 1973, Ireland, the Netherlands, Spain, Belgium and the UK (among others) have adopted the so-called "patent box regime." This has resulted in interest from companies generating (or soon to generate) patent income in moving operations to those countries due to the potential tax savings.

A similar regime can be enacted by jurisdictions interested in attracting copyright (and other intellectual property) companies to relocate operations. The article addresses what such a regime could look like and what benefits or pitfalls await developing nations seeking to adopt this type of legislation.

Keywords: Intellectual Property, International Competition, International Tax, Copyright, Tax, Patent Box, Irish Patent Box, tax incentives, patent, BEPS, OECD, base erosion, technology, copyright box, patent box, innovation box

JEL Classification: K33, K34, H25, H26, H54, H60

Suggested Citation

Black, Steve, The Copyright Box Model (October 27, 2017). 41 Seattle Law Review 179 (2017)., Available at SSRN:

Steve Black (Contact Author)

Texas Tech University School of Law ( email )

3311 18th Street
Lubbock, TX 79409
United States
8068341604 (Phone)

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