Font Size: a A A

The Patent Box Regime And Preventing Harmful Tax Competition

Posted on:2018-05-17Degree:MasterType:Thesis
Country:ChinaCandidate:C X LiuFull Text:PDF
GTID:2416330515953750Subject:Law
Abstract/Summary:PDF Full Text Request
The first chapter of this paper is a detailed introduction to the patent box regime.The first section introduces the concept and the elements of this regime to clarify the essence of the patent box regime.The second section compares the patent box regime and the relevant tax regime and then points out the differences at the function link,the target and the characteristics of the regime between those two.And finally the third section describes the value of the patent box regime.The second chapter analyzes the characteristics of the UK patent box regime and the harmful tax competition resulted from it.The first section demonstrates the specific provisions of the UK patent box regime and its characteristics to gain a more in-depth understanding of the UK patent box regime.By comparing with other national patent box regimes,we can make clear the characteristic of the UK patent box regime.And then in section 2 the author introduces why the UK patent box regime may result in harmful tax competition and introduces the impact of harmful tax competition.The third chapter introduces the adjustment of the UK patent box regime under Action 5 of the Base Erosion and Profit Shifting(BEPS)Project.The first section describes the regulation for the BEPS Action 5 of the preferential tax regime of intellectual property rights.Section 2 introduces the transformation and adjustment of the UK patent box regime under the requirement of the BEPS Action 5.Section 3 deals with the revelation to China from the transformation of the UK patent box regime,focusing on how can the UK patent box maintains a balance between keeping its original elements of the regime and fitting the requirements of BEPS Action 5 to maintain its tax benefits and national competitive advantage.The fourth chapter introduces China's transformation of intellectual property preferential tax regime.The first section mainly introduces the general situation of China's intellectual property preferential tax regime,analyzing the specific situation of China's intellectual property preferential tax regime and the differences between China's related regime and patent box,and discussing the differences between current circumstances of related regime of China and requirements of BEPS action 5.In the second section,the paper puts forward some suggestions on the revision of the preferential tax regime of intellectual property rights in China.
Keywords/Search Tags:patent box regime, harmful tax competition, BEPS project
PDF Full Text Request
Related items