Evers, Lisa; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
-group contract R&D. In doing so, we draw upon the methodology put forward by Devereux and Griffith and amend this model by … considering a research & development (R&D) investment which is carried out by a parent company, whereby the resulting intangible … furthermore point out that contract R&D may generally achieve a significant lower effective tax burden. We present cost of capital …