International Tax Competition in the Field of Research and Development

Dr. iur. Marco Felder, President IFA Liechtenstein, on the Liechtenstein IP-Box at IFA Austria Branch Meeting in Vienna on 19 november 2014.
„The IP box provides for a tax deduction of 80% on profits in respect of relevant IP rights, which results in a reduced effective tax rate of 2.5% on these relevant profits

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