This thesis contributes to the current debate on Intellectual Property (IP) Box regimes and IP tax planning. It provides a comprehensive survey of the 12 IP Box regimes in place in Europe by the end of 2014 and presents effective tax rates associated with the IP Box regimes and the use of popular tax planning models. Moreover, it evaluates the IP Box regimes on the basis of the EU State Aid rules and the EU Code of Conduct for business taxation and discusses options to reform the taxation of IP income in order to counter profit shifting and tax base erosion
