Innovation Week IP & Tax Policy

By Irma Mosquera Valderrama

During the Innovation Week IP & Tax Policy at McGill University in Montreal, Canada, I addressed the international (BEPS Action 5) and European standards dealing with IP preferential regimes and their implications for developing countries.

In respect of IP preferential regimes, countries including developing countries should aim to find the right balance between granting tax incentives and to protect their tax base.

Some of the outstanding questions regarding the international tax standards in respect of IP preferential regimes are (i)  Is abolishing the IP regimes the solution?(ii) how to redesign an IP regime that is compliant with Action 5 Minimum Standard? (ii) how to ensure IP protection?

My presentation titled Evolving International Rules and Standards for Taxing IP is available online. Mosquera IP & TAX POLICY INNOVATION WEEK