Patentboxen - ett tillåtet skatteincitament för FoU?
(2017) HARH12 20162Department of Business Law
- Abstract (Swedish)
- Denna uppsats handlar om patentboxen om hur den utformats mot bakgrund av den kritik den fått, vilket resulterat i en ny modifierad metod, den s.k. Nexus approach. Sverige har inte tidigare anammat detta system och fått kritik för detta eftersom vissa anser att Sveriges konkurrenskraft gentemot Europa kan komma att minska. Man menar vidare att Sverige borde tillämpa denna metod nu när reglerna har skärpts för att svenska företag ska kunna fortsätta att vara konkurrenskraftiga. Sverige har enligt många en fungerande lagstiftning för att säkerställa rättvisa konkurrensvillkor med både konkurrenslagar och CFC-lagstiftning. En fråga är huruvida vi är och kan fortsätta vara konkurrenskraftiga när fler företag väljer att flytta sin forsknings-... (More)
- Denna uppsats handlar om patentboxen om hur den utformats mot bakgrund av den kritik den fått, vilket resulterat i en ny modifierad metod, den s.k. Nexus approach. Sverige har inte tidigare anammat detta system och fått kritik för detta eftersom vissa anser att Sveriges konkurrenskraft gentemot Europa kan komma att minska. Man menar vidare att Sverige borde tillämpa denna metod nu när reglerna har skärpts för att svenska företag ska kunna fortsätta att vara konkurrenskraftiga. Sverige har enligt många en fungerande lagstiftning för att säkerställa rättvisa konkurrensvillkor med både konkurrenslagar och CFC-lagstiftning. En fråga är huruvida vi är och kan fortsätta vara konkurrenskraftiga när fler företag väljer att flytta sin forsknings- och utvecklingsverksamhet utomlands?
Regeringar världen över har länge försökt erbjuda både indirekta och direkta stöd till FoU åt företag i den privata sektorn, mycket på grund av att man vill få bort underinvesteringar i FoU. Flera länder har därför infört patentbox-system för att kunna erhålla incitament bland annat i form av skattelättnader men även också att företag lockats till att placera ägandet av ett patent i värdlandet så att vinsterna kan generera skatteintäkter där. (Less) - Abstract
- This essay concerns the patentbox, how it was formed, and how the new design thanks to the criticism it had created a new modified method, the s.c. Nexus approach.
Sweden has not previously embraced this system and has been criticized for this as som believe that Swede´s competitiveness against Europe may decline.
Due to the fact that the rules have become stricter, it has been suggested that Sweden should apply this approach in order to continue being competitive. Sweden has, according to many, effective legislation in competition law and the CFC-legislation. The question is whether we are and can remain competitive as mor companies choose to move their research- and development activities abroad.
Governments the world over have... (More) - This essay concerns the patentbox, how it was formed, and how the new design thanks to the criticism it had created a new modified method, the s.c. Nexus approach.
Sweden has not previously embraced this system and has been criticized for this as som believe that Swede´s competitiveness against Europe may decline.
Due to the fact that the rules have become stricter, it has been suggested that Sweden should apply this approach in order to continue being competitive. Sweden has, according to many, effective legislation in competition law and the CFC-legislation. The question is whether we are and can remain competitive as mor companies choose to move their research- and development activities abroad.
Governments the world over have long sought to offer both indirect and direct R&D-support to companies in the private sector much because it is desired to get rid of under investments. Several countries have therefore introduced the patentbox-system in order to receive incentives, including in the form of taxes, but also that businesses are attracted to place ownership of a patent in the host country so that profits can generate tax revenues there. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8902006
- author
- Johansson, Linda LU
- supervisor
- organization
- course
- HARH12 20162
- year
- 2017
- type
- M2 - Bachelor Degree
- subject
- keywords
- patentbox, statsstödsregler, konkurrensregler, etableringsfrihet, OECD- och G20 länderna
- language
- Swedish
- id
- 8902006
- date added to LUP
- 2017-02-08 09:45:54
- date last changed
- 2017-02-08 09:45:54
@misc{8902006,
abstract = {{This essay concerns the patentbox, how it was formed, and how the new design thanks to the criticism it had created a new modified method, the s.c. Nexus approach.
Sweden has not previously embraced this system and has been criticized for this as som believe that Swede´s competitiveness against Europe may decline.
Due to the fact that the rules have become stricter, it has been suggested that Sweden should apply this approach in order to continue being competitive. Sweden has, according to many, effective legislation in competition law and the CFC-legislation. The question is whether we are and can remain competitive as mor companies choose to move their research- and development activities abroad.
Governments the world over have long sought to offer both indirect and direct R&D-support to companies in the private sector much because it is desired to get rid of under investments. Several countries have therefore introduced the patentbox-system in order to receive incentives, including in the form of taxes, but also that businesses are attracted to place ownership of a patent in the host country so that profits can generate tax revenues there.}},
author = {{Johansson, Linda}},
language = {{swe}},
note = {{Student Paper}},
title = {{Patentboxen - ett tillåtet skatteincitament för FoU?}},
year = {{2017}},
}