Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax based
Diego d’Andria, Dimitrios Pontikakis & Agnieszka Skonieczna
| Year of publication: |
July-September 2018
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| Authors: | D'Andria, Diego ; Pontikakis, Dimitrios ; Skonieczna, Agnieszka |
| Published in: |
Economics of innovation and new technology. - Abingdon : Routledge, Taylor & Francis Group, ISSN 1043-8599, ZDB-ID 1067565-6. - Vol. 27.2018, 5/6, p. 531-550
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| Subject: | Corporate taxation | R&D | innovation | CCCTB | R&D tax incentives | Unternehmensbesteuerung | EU-Staaten | EU countries | Steuervergünstigung | Tax incentive | Körperschaftsteuer | Corporate income tax | EU-Steuerrecht | EU tax law | Steuererhebungsverfahren | Taxation procedure | Innovation |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/10438599.2017.1376168 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011915969