The Taxation of Intellectual Property in the European Union
The Taxation of Intellectual Property in the European Union

Summary/Abstract: Intellectual property (IP) is a highly valuable asset most companies use in order to attain the products they sell or the services they provide to their customers. Multinational companies, which have a great geographical and economical reach, will find themselves facing situations where their products and services are monetized in many countries and from resources they have acquired from more than one state. Planning for the utilization of their IP is crucial to multinational companies with a greater geographical relevance, especially on the European market, where the common structure is less equipped to handle foreign and European companies. This paper gives a brief presentation of the relevant legislation that impacts European IP taxation. Finally, I will present some of the consequences preferential IP taxation can have on IP development and employment in the software development sector.

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