In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.

Detalhes bibliográficos
Autor(a) principal: Shtuk, Ekaterina
Data de Publicação: 2018
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10316/84703
Resumo: Dissertação de Mestrado em Economia apresentada à Faculdade de Economia
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spelling In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.Neste trabalho, estudamos a tributação de certos intangíveis, particularmente a propriedade intelectual (PI) a nível internacional. A questão principal é a comparação de incentivos fiscais ao desenvolvimento de PI no Reino Unido e na Federação Russa. Também investigamos a importância dos ativos intangíveis para as empresas, e como a sua atividade internacional levanta, em alguns casos, o problema da dupla não tributação, devido a lacunas na legislação. Isso pode originar a erosão da base tributária, o que analisamos no contexto do Plano de Ação sobre Erosão da Base e Deslocalização de Lucros (BEPS), realizado pela OCDE. Da nossa comparação, concluímos que algumas características da tributação britânica para empresas inovadoras podem ser introduzidas no sistema tributário russo. Mas, primeiro, é necessário resolver problemas internos da legislação tributária russa.tributação internacionalpropriedade intelectualincentivos fiscaisregime das patentesbenefícios fiscaisinternational taxationintellectual propertytax incentivespatent boxtax benefitsDissertação de Mestrado em Economia apresentada à Faculdade de EconomiaComo Orientador do Trabalho de Projeto relativo ao Mestrado em Economia apresentado naFaculdade de Economia da Universidade de Coimbra, por Ekaterina Shtuk, intitulado "Incentivosfiscais aos ativos intangíveis: uma comparação entre o Reino Unido e a Federação Russa ", declaroque, na minha opinião, pode ser defendido perante um júri, em provas públicas.O Trabalho inclui as questões de investigação apropriadas na área do tratamento fiscal dapropriedade intelectual e, com base num método adequado, estende a análise e efetua umacomparação entre dois países economicamente relevantes.A mestranda desenvolveu um trabalho de avaliação das regras fiscais de incentivo à produção deintangíveis na Rússia e no Reino Unido, usando fontes legais e doutrinais, apresenta evidênciaempírica da utilização desses incentivos em ambos os países, e apresenta um contributo sobrequal pode ser o caminho da legislação russa na incorporação das atuais tendências sobre osincentivos mais eficazes à criação de propriedade intelectual.Dada a relevância dos intangíveis do crescimento e desenvolvimento económico, o tema afigura-se como bastante atual e pertinente para decisores políticos e empresariais. Adicionalmente,inclui-se na dissertação o impacto do Projeto “Base Erosion and Profit Shifting”, da Organizaçãopara Cooperação e Desenvolvimento Económico (OCDE) e da forma como tal projeto tenta evitarque os referidos incentivos sejam usados como forma de evasão fiscal. A Federação Russa poderáextrair de tais desenvolvimentos preciosos elementos para criação ou revisão de regimes fiscaisde apoio á investigação e desenvolvimento, cumprindo-se, assim, um objetivo importante destestrabalhos, que é o de propiciarem o cruzamento de experiências Internacionais em temáticaseconomicamente relevantes, como é o caso.In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.The first issue is the review of the IP tax regime in the UK and identification of its strengths and weaknesses. The second issue is aimed at highlighting aspects that can be implemented in Russian tax legislation. Literature review gives a general description of the Intellectual property regime, its history and development. It also shows a brief presentation of the BEPS Action Plan, its main tasks and characteristics.The main body is devoted to the Action 5, that focus on IP taxation. This part describes the IP tax regime in the UK, and to the ways of stimulating innovations in Russia through the tax system. After the completion of the main analytical part, the work contains conclusions and recommendations for Russia and the possibilities for introducing the features of the British IP taxation into Russian legislation.2018-06-13info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttp://hdl.handle.net/10316/84703http://hdl.handle.net/10316/84703TID:202159272engShtuk, Ekaterinainfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2019-06-02T15:14:18Zoai:estudogeral.uc.pt:10316/84703Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T21:06:15.275488Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.
Neste trabalho, estudamos a tributação de certos intangíveis, particularmente a propriedade intelectual (PI) a nível internacional. A questão principal é a comparação de incentivos fiscais ao desenvolvimento de PI no Reino Unido e na Federação Russa. Também investigamos a importância dos ativos intangíveis para as empresas, e como a sua atividade internacional levanta, em alguns casos, o problema da dupla não tributação, devido a lacunas na legislação. Isso pode originar a erosão da base tributária, o que analisamos no contexto do Plano de Ação sobre Erosão da Base e Deslocalização de Lucros (BEPS), realizado pela OCDE. Da nossa comparação, concluímos que algumas características da tributação britânica para empresas inovadoras podem ser introduzidas no sistema tributário russo. Mas, primeiro, é necessário resolver problemas internos da legislação tributária russa.
title In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.
spellingShingle In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.
Shtuk, Ekaterina
tributação internacional
propriedade intelectual
incentivos fiscais
regime das patentes
benefícios fiscais
international taxation
intellectual property
tax incentives
patent box
tax benefits
title_short In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.
title_full In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.
title_fullStr In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.
title_full_unstemmed In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.
title_sort In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.
author Shtuk, Ekaterina
author_facet Shtuk, Ekaterina
author_role author
dc.contributor.author.fl_str_mv Shtuk, Ekaterina
dc.subject.por.fl_str_mv tributação internacional
propriedade intelectual
incentivos fiscais
regime das patentes
benefícios fiscais
international taxation
intellectual property
tax incentives
patent box
tax benefits
topic tributação internacional
propriedade intelectual
incentivos fiscais
regime das patentes
benefícios fiscais
international taxation
intellectual property
tax incentives
patent box
tax benefits
description Dissertação de Mestrado em Economia apresentada à Faculdade de Economia
publishDate 2018
dc.date.none.fl_str_mv 2018-06-13
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10316/84703
http://hdl.handle.net/10316/84703
TID:202159272
url http://hdl.handle.net/10316/84703
identifier_str_mv TID:202159272
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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