{"id":70669,"date":"2023-12-02T07:42:35","date_gmt":"2023-12-02T06:42:35","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/gewinnverlagerung-durch-patentverschiebungen-von-multinationalen-unternehmen\/"},"modified":"2024-04-20T14:16:41","modified_gmt":"2024-04-20T12:16:41","slug":"gewinnverlagerung-durch-patentverschiebungen-von-multinationalen-unternehmen","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/70669\/","title":{"rendered":"Patent Transfers and Profit Shifting of Multinational Firms"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-70669","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"This study examines the location of patent applications and their relocations by multinationals in the context of tax profit shifting: first, an original dataset is constructed that allows us to examine international patent relocation over the lifetime of a patent. Second, the causal effect of taxation on profit shifting by multinational firms is identified using quasi-experiments arising from domestic and international tax reforms. Furthermore, the joint input characteristic of intangible assets is empirically tested to investigate the costs and benefits of profit shifting through the (re-)location of intangible assets.","onlinedate":"2022-10-28 09:43:04","lang":"German","publication_series":"","publication_date":"20221001","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"patents\",\"corporate income tax\"]","jelcodes":"[\"H25\"]","related_publications":"[]","pdf":null,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500,3481],"collaboration":"","persons":[4973,3859],"persons_data":"[{\"personId\":4973,\"personName\":\"Hannes Winner\",\"organisationNames\":[]},{\"personId\":3859,\"personName\":\"Simon Loretz\",\"organisationNames\":[]}]","clients":[10660],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_bookanthology rendering_apa rendering_bookanthology_apa\\\"><span>Winner, H.<\\\/span><span>, &amp; Loretz, S.<\\\/span> (2022). <span><em>Gewinnverlagerung durch Patentverschiebungen von multinationalen Unternehmen<\\\/em><\\\/span>. WIFO.<\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_bookanthology rendering_vancouver rendering_bookanthology_vancouver\\\"><span>Winner H<\\\/span><span>, Loretz S<\\\/span>. <span class=\\\"title\\\"><span>Gewinnverlagerung durch Patentverschiebungen von multinationalen Unternehmen<\\\/span><\\\/span>. WIFO; 2022.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_bookanthology rendering_bibtex rendering_bookanthology_bibtex\\\"><div>@book{235626b446c248ed9b1e41f8b78cef6a,<\\\/div><div>  title    = \\\"Gewinnverlagerung durch Patentverschiebungen von multinationalen Unternehmen\\\",<\\\/div><div>  abstract = \\\"Die vorliegende Studie untersucht den Ort der Patentantr{\\\\\\\"a}ge und deren Verlagerung durch multinationale Unternehmen im Kontext von steuerlicher Gewinnverlagerung: Zun{\\\\\\\"a}chst wird ein origin{\\\\\\\"a}rer Datensatz aufgebaut, der es erlaubt, internationale Patentverschiebungen {\\\\\\\"u}ber die gesamte Lebenszeit eines Patents zu untersuchen. Zweitens wird der kausale Effekt der Besteuerung auf Gewinnverlagerungen von multinationalen Unternehmen anhand von Quasi-Experimenten identifiziert, welche sich aus nationalen und internationalen Steuerreformen ergeben. Dar{\\\\\\\"u}ber hinaus wird die gemeinsame Inputfunktion von nichtmateriellen Verm{\\\\\\\"o}genswerten empirisch {\\\\\\\"u}berpr{\\\\\\\"u}ft, um Kosten und Nutzen von Gewinnverlagerungen durch deren Verlagerung zu untersuchen.\\\",<\\\/div><div>  keywords = \\\"Patente, Unternehmensbesteuerung, patents, corporate income tax\\\",<\\\/div><div>  author   = \\\"Hannes Winner and Simon Loretz\\\",<\\\/div><div>  year     = \\\"2022\\\",<\\\/div><div>  month    = oct,<\\\/div><div>  day      = \\\"27\\\",<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_bookanthology rendering_ris rendering_bookanthology_ris\\\"><p>TY  - BOOK<\\\/p><p>T1  - Gewinnverlagerung durch Patentverschiebungen von multinationalen Unternehmen<\\\/p><p>AU  - Winner, Hannes<\\\/p><p>AU  - Loretz, Simon<\\\/p><p>PY  - 2022\\\/10\\\/27<\\\/p><p>Y1  - 2022\\\/10\\\/27<\\\/p><p>N2  - Die vorliegende Studie untersucht den Ort der Patentantr\u00e4ge und deren Verlagerung durch multinationale Unternehmen im Kontext von steuerlicher Gewinnverlagerung: Zun\u00e4chst wird ein origin\u00e4rer Datensatz aufgebaut, der es erlaubt, internationale Patentverschiebungen \u00fcber die gesamte Lebenszeit eines Patents zu untersuchen. Zweitens wird der kausale Effekt der Besteuerung auf Gewinnverlagerungen von multinationalen Unternehmen anhand von Quasi-Experimenten identifiziert, welche sich aus nationalen und internationalen Steuerreformen ergeben. Dar\u00fcber hinaus wird die gemeinsame Inputfunktion von nichtmateriellen Verm\u00f6genswerten empirisch \u00fcberpr\u00fcft, um Kosten und Nutzen von Gewinnverlagerungen durch deren Verlagerung zu untersuchen.<\\\/p><p>AB  - Die vorliegende Studie untersucht den Ort der Patentantr\u00e4ge und deren Verlagerung durch multinationale Unternehmen im Kontext von steuerlicher Gewinnverlagerung: Zun\u00e4chst wird ein origin\u00e4rer Datensatz aufgebaut, der es erlaubt, internationale Patentverschiebungen \u00fcber die gesamte Lebenszeit eines Patents zu untersuchen. Zweitens wird der kausale Effekt der Besteuerung auf Gewinnverlagerungen von multinationalen Unternehmen anhand von Quasi-Experimenten identifiziert, welche sich aus nationalen und internationalen Steuerreformen ergeben. Dar\u00fcber hinaus wird die gemeinsame Inputfunktion von nichtmateriellen Verm\u00f6genswerten empirisch \u00fcberpr\u00fcft, um Kosten und Nutzen von Gewinnverlagerungen durch deren Verlagerung zu untersuchen.<\\\/p><p>KW  - Patente<\\\/p><p>KW  - Unternehmensbesteuerung<\\\/p><p>KW  - patents<\\\/p><p>KW  - corporate income tax<\\\/p><p>M3  - Studie<\\\/p><p>BT  - Gewinnverlagerung durch Patentverschiebungen von multinationalen Unternehmen<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Patent Transfers and Profit Shifting of Multinational Firms - WIFO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wifo.ac.at\/en\/publication\/70669\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Patent Transfers and Profit Shifting of Multinational Firms\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/70669\/\" \/>\n<meta property=\"og:site_name\" content=\"WIFO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/WIFOat\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-20T12:16:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WIFOat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/70669\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/70669\\\/\",\"name\":\"Patent Transfers and Profit Shifting of Multinational Firms - 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