OECD Economics Department Working Papers

Innovation, patent location and tax planning by multinationals

DOI:https://dx.doi.org/10.1787/b08459e5-en

This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10. The approach is to compare the...



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