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Pola IP i ich zgodność z przepisami dotyczącymi pomocy państwa

Pola IP i ich zgodność z przepisami dotyczącymi pomocy państwa

Dominik König

123,42 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
Materia
Derecho internacional
ISBN:
9786209515309
123,42 €
IVA incluido
Disponible
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Dla wielu państw atrakcyjnym modelem biznesowym jest przyciąganie wysoce mobilnych dochodów z dóbr niematerialnych poprzez niskie stawki podatkowe. Cel ten można osiągnąć między innymi poprzez specjalne systemy opodatkowania, takie jak IP-Box. Ponieważ jednak dobra niematerialne zajmują coraz ważniejsze miejsce w bilansach przedsiębiorstw, zwłaszcza dużych, pojawia się podejrzenie selektywnego faworyzowania takich przedsiębiorstw. Z kolei europejskie prawo dotyczące pomocy państwa ma na celu zapobieganie selektywnemu faworyzowaniu niektórych przedsiębiorstw za pomocą środków państwowych. Dlatego też celem niniejszej książki jest zbadanie zgodności IP-boxów z europejskim prawem dotyczącym pomocy państwa. W tym celu dokonano obszernego przeglądu wszystkich systemów IP-boxów w Europejskim Obszarze Gospodarczym oraz analizy status quo w prawie dotyczącym pomocy państwa.

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