Research report 2011 - Max Planck Institute for Tax Law and Public Finance

IP Exodus – Erosion of the tax base by cross-border migration of valuable intellectual property

Authors
von Einem, Mauritz
Departments
Unternehmens- und Steuerrecht (Schön)
Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen, München
Summary
Profit shifting by means of systematic transfer of valuable Intellectual Property to special IP-Holding companies is very popular and has been in the public focus for many years. A research project at the Max-Planck-Institute for Intellectual Property, Competition and Tax Law analyses the different concepts to prevent an erosion of the national tax base through tax motivated business structures which are based on the cross-border transfer of valuable intangible assets. The main objective is to make deficits of the existing rules clear to the legislative body and to encourage improvements.

For the full text, see the German version.

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