Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base
Year of publication: |
2017
|
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Authors: | d'Andria, Diego ; Pontikakis, Dimitrios ; Skonieczna, Agnieszka |
Publisher: |
Seville : European Commission, Joint Research Centre (JRC) |
Subject: | R&D | B-index | CCCTB | Corporate taxation | innovation |
Series: | |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1067700595 [GVK] hdl:10419/202249 [Handle] RePEc:ipt:taxref:201703 [RePEc] |
Classification: | F21 - International Investment; Long-Term Capital Movements ; H25 - Business Taxes and Subsidies ; H73 - Interjurisdictional Differentials and Their Effects ; O31 - Innovation and Invention: Processes and Incentives |
Source: |
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D'Andria, Diego, (2017)
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Patent boxes design, patents location and local R&D
Alstadsæter, Annette, (2015)
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Patent Boxes Design, Patents Location and Local R&D
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D'Andria, Diego, (2017)
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D'Andria, Diego, (2018)
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Towards a European R&D incentive?
D'Andria, Diego, (2017)
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