Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax base
Year of publication: |
2017
|
---|---|
Authors: | D'Andria, Diego ; Pontikakis, Dimitris ; Skonieczna, Agnieszka |
Publisher: |
Luxembourg : Office for Official Publications of the European Communities |
Subject: | Corporate taxation | R&D | innovation | CCCTB | R&D tax incentives | EU-Staaten | EU countries | Unternehmensbesteuerung | Steuervergünstigung | Tax incentive | EU-Steuerrecht | EU tax law | Körperschaftsteuer | Corporate income tax | Besteuerungsverfahren | Taxation procedure |
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