IP box effects in the gaming industry
Purpose – This paper aims to verify how the intellectual property (IP) box affects firms’ effective tax rate, growth and innovation activity outcomes related to intellectual property rights. Design/methodology/approach – Implementing the innovation box regimes into the tax system intends to encourag...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-11-01
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| Series: | Central European Management Journal |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/CEMJ-12-2021-0143/full/pdf |
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