公司所得税,知识产权盒和研发的位置
Pranvera Shehaj1, Alfons J Weichenrieder2,3,4,5
1Freie Universität Berlin, School of Business and Economics, 14195 Berlin, Germany.
International tax and public finance
|September 30, 2024
概括
较高的东道国的企业税可以增加跨国公司的本地研发支出. 这是因为研发扣除增加,即使一些回报面临不同的税率.
科学领域:
- 经济学 经济学 经济学
- 国际商业 国际商业 国际商业
- 税收 税收 税收 税收
背景情况:
- 跨国公司 (MNE) 在全球范围内从事研发 (R&D).
- 东道国的企业税政策可以影响多国企业的投资决策,包括研发.
- 对于政策制定者和企业来说,了解税收对研发的影响至关重要.
研究的目的:
- 调查公司税率对跨国研发支出的理论和实证影响.
- 确定东道国税率的提高是否会影响多国企业在当地进行研发投资.
主要方法:
- 对研发扣除和对研发回报的征税的理论分析.
- 经验分析使用来自美国子公司的国别研发数据.
- 审查来自具有特定知识产权 (IP) 制度的国家的数据.
主要成果:
- 从理论上讲,较高的东道国税率可以激励本地研发,因为可以增加扣除率.
- 然而,这种影响是温和的,因为并非所有研发回报都以东道国的更高税率征税.
- 经验证据支持东道国税率与IP制度国家美国多国企业的本地研发支出之间存在积极关系.
结论:
- 企业税政策可以成为多国企业研发地点决定的重要驱动因素.
- 研发扣除权与各种研发回报的税收之间的相互作用塑造了整体影响.
- 拥有知识产权制度的东道国可能会看到多国企业的本地研发投资增加,以应对更高的企业税.
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