Coverart for item
The Resource Tax aspects of research and development within the European Union

Tax aspects of research and development within the European Union

Label
Tax aspects of research and development within the European Union
Title
Tax aspects of research and development within the European Union
Contributor
Subject
Language
eng
Summary
Collection of papers presented at the international conference "Tax aspects of research and development - towards more sustainable development in the EU" organized by the Centre of Tax Documentation and Studies of the University of Łódź, Poland, on 16 December 2011. The book provides an overview of the income tax aspects of R&D activities and IP transfers and licensing in the EU Member States. The authors assess how tax measures may influence development and movement of IP between the EU Member States and how they relate to the rules on freedom of movement, state aid and competition
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Nykiel, W
  • Zalasiński, A
Series statement
  • Monografie Lex
  • Biblioteka przeglądu podatkowego
http://library.link/vocab/subjectName
  • R&D
  • transfer pricing
  • intellectual property
  • CFC
  • tax incentive
  • reorganization
  • State aid
  • licensing
Label
Tax aspects of research and development within the European Union
Instantiates
Publication
Contents
  • The European Union, the internal market, euro-area crisis and harmonisation of corporate taxes
  • Ruding, H.O.
  • ; p. 19-27
  • Should Poland access Euroland?
  • Vanistendael, F.J.G.M.
  • ; p. 28-52
  • General Report - tax aspects of research and development within the European Union
  • Zalasiński, A.
  • ; p. 55-76
  • State aid limitations on fiscal support to R&D&I
  • Nykiel-Mateo, A.
  • ; p. 79-88
  • R&D, innovation and tax incentives : do they have a joint future under state aid rules?
  • Luja, R.H.C.
  • ; p. 89-97
  • General prohibition of restrictions on cross-border R&D activities and IP mobility - application of the TFEU freedoms
  • Zalasiński, A.
  • ; p. 101-115
  • R&D mobility in the EU and the fundamental freedoms
  • Vanistendael, F.J.G.M.
  • ; p. 116-134
  • CFC aspects of intellectual property
  • Baker, P.
  • ; p. 135-144
  • The EU Interest and Royalties Directive : current issues
  • Einem, M. von
  • ; p. 147-167
  • Transfer pricing aspects of business restructurings - an international perspective
  • Cottani, G.
  • ; p. 171-188
  • Business restructuring - practical application of transfer pricing rules : a case study
  • Błażejewska-Gaczyńska, A.
  • ; p. 189-207
  • Transfer pricing aspects of transfers of intellectual property
  • Cottani, G.
  • ; p. 208-230
  • Intangibles : a legal, accounting and tax perspective
  • Bakker, A.
  • ; p. 231-255
  • Transfer of profit generators aiming to exploit location advantages in the area of research and development
  • Laskowska, M.
  • ; p. 256-270
  • R&D incentives under Polish tax law
  • Mączyński, D.
  • Sowiński, R.
  • ; p. 273-286
  • R&D incentives in selected EU Member States
  • Bienkowska, E.
  • ; p. 287-307
Extent
318 p.
Isbn
9788326431999
Issn
1897-4392
Label
Tax aspects of research and development within the European Union
Publication
Contents
  • The European Union, the internal market, euro-area crisis and harmonisation of corporate taxes
  • Ruding, H.O.
  • ; p. 19-27
  • Should Poland access Euroland?
  • Vanistendael, F.J.G.M.
  • ; p. 28-52
  • General Report - tax aspects of research and development within the European Union
  • Zalasiński, A.
  • ; p. 55-76
  • State aid limitations on fiscal support to R&D&I
  • Nykiel-Mateo, A.
  • ; p. 79-88
  • R&D, innovation and tax incentives : do they have a joint future under state aid rules?
  • Luja, R.H.C.
  • ; p. 89-97
  • General prohibition of restrictions on cross-border R&D activities and IP mobility - application of the TFEU freedoms
  • Zalasiński, A.
  • ; p. 101-115
  • R&D mobility in the EU and the fundamental freedoms
  • Vanistendael, F.J.G.M.
  • ; p. 116-134
  • CFC aspects of intellectual property
  • Baker, P.
  • ; p. 135-144
  • The EU Interest and Royalties Directive : current issues
  • Einem, M. von
  • ; p. 147-167
  • Transfer pricing aspects of business restructurings - an international perspective
  • Cottani, G.
  • ; p. 171-188
  • Business restructuring - practical application of transfer pricing rules : a case study
  • Błażejewska-Gaczyńska, A.
  • ; p. 189-207
  • Transfer pricing aspects of transfers of intellectual property
  • Cottani, G.
  • ; p. 208-230
  • Intangibles : a legal, accounting and tax perspective
  • Bakker, A.
  • ; p. 231-255
  • Transfer of profit generators aiming to exploit location advantages in the area of research and development
  • Laskowska, M.
  • ; p. 256-270
  • R&D incentives under Polish tax law
  • Mączyński, D.
  • Sowiński, R.
  • ; p. 273-286
  • R&D incentives in selected EU Member States
  • Bienkowska, E.
  • ; p. 287-307
Extent
318 p.
Isbn
9788326431999
Issn
1897-4392

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