Effective Innovation Incentive or Harmful Tax Competition? “Patent Box” Plight under BEPS

ZHANG Jia-yi

Journal of Central University of Finance & Economics ›› 2015, Vol. 0 ›› Issue (05) : 3-11.

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Journal of Central University of Finance & Economics ›› 2015, Vol. 0 ›› Issue (05) : 3-11.

Effective Innovation Incentive or Harmful Tax Competition? “Patent Box” Plight under BEPS

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2015, 0(05): 3-11

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