R&D
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R&D
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- R&D
564 Items that share the Concept R&D
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- 2014 Corporate tax changes
- 2015 Japanese Tax Budget : an overview
- A capital idea
- A clearer landscape
- A commentary and critique on the new tax incentives for Research and Development in Singapore
- A comparison of R&D tax incentives in Turkey
- A comparison of tax benefits for new and high-tech companies in the U.S. and China
- A cross-national comparison of R&D expenditure decisions : tax incentives and financial constraints
- A guide to Mexico's technological R&D tax credit
- A new attrative R&D tax credit regime in France
- A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
- A study on R & D tax incentives : final report
- A wind of change? Reforms of tax systems since the launch of Europe 2020
- Achieving innovation and global competitiveness through research and development tax incentives : lessons for Australia from the UK
- Additional support
- Advances in taxation [2019]
- Advances in taxation [2021]
- African multidisciplinary tax journal
- Aftrek voor innovatie-inkomsten
- Aftrek voor octrooi-inkomsten : geanalyseerd en vergeleken
- Aiming for well-being through taxation : a framework of caution and restraint for states
- Aktuelles aus dem Umsatzsteuerprotokoll 2007 : Zahlreiche Zweifelsfragen auf dem Gebiet der Umsatzsteuer werden beantwortet
- Aligning China R&D arrangements and transfer pricing in a post BEPS world
- Aligning research and development expenditure tax treatment with accounting treatment : comparing New Zealand and international approaches
- Almost heaven : France's treatment of intangibles
- Altera and the arm's-length standard : case for considering stock options
- Amazon Luxembourg buy-in : post-litigation results of capital market and other methods
- Amendments and developments involving Netherlands tax incentives promoting R&D activities
- An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
- An evaluation of research and development tax credits
- An improved tax regime for intangibles in the Netherlands
- An overview of research and development incentives
- Analyse juridique sous l'angle du droit comptable et fiscal des frais de R&D actuels et futurs
- Annual review : India
- Anpassungen bei der Forschungsprämie durch das AbgÄG 2022 : Welche Änderungen bringt das AbgÄG 2022 für die Forschungsprämie?
- Apple's cost-sharing arrangement : Frankenstein's monster [part 1]
- Are you experimenting with the R&D tax incentive?
- Argentine R&D deadline looms
- Arrêté royal du 17 avril 1990 fixant les conditions d'octroi de la déduction pour investissement majorée pour des éléments affectés à la recherche et au développement
- Assessing U.S. global tax competitiveness after tax reform
- Asset specificity, international profit shifting, and investment decisions
- Australia's new R&D tax concession regime
- Austria expands R&D tax incentives
- Austria's flawed R&D tax reduction regime
- Auswirkungen des KonStG 2020 und des InvPrG auf die Forschungsprämie
- BEPS dwingt "octrooiboxen" tot aanpassing
- BREXIT - what's the deal?
- Belangrijkste knelpunten van de research and development aftrek
- Belastingpolitiek en technologiebeleid: synergie of dualisme
- Belastingvermindering voor ondernemers en instellingen : ter zake van werkzaamheden die gericht zijn op technologische vernieuwing (speur- en ontwikkelingswerk)
- Belgisch regime van de aftrek voor octrooi-inkomsten : vergelijking met andere Europese 'IP box'-regimes en toetsing aan Europese regels inzake schadelijke belastingconcurrentie en staatssteun
- Belgium : a tax incentive served on a silver platter - the Belgian Patent Income Deduction
- Belgium : new IP tax regime opens opportunities for R & D
- Belgium after the "fairness tax" : still an attractive corporate tax system?
- Benefit-cost analysis of R&D support programs
- Biden's proposal to swap FDII for research expenditure support
- Brave new world : BEPS poses immediate challenges for oil and gas companies
- Bringing R&D home
- Budget 2014: 4 x 4
- Budgetbegleitgesetz 2011 - Neuerungen für Kapitalgesellschaften und deren Auswirkungen
- Building a tax manifesto for manufacturing
- Buying and selling intellectual property : impact of the R&D legislation
- COVID-19 disruption : international tax and transfer pricing issues
- Canada : related-party research, development and design costs now dutiable?
- Canadian 2012 federal budget : tightening the screws
- Canadian R&D incentives : their adequacy and impact
- Canadian government introduces draft legislation on the tax treatment of scientific research
- Capital allowances : transactions and planning
- Capital income tax reform options in Denmark
- Certainty in uncertain times
- Change the focus
- China : looking ahead
- China : looking ahead
- China : looking ahead
- China : looking ahead
- China : tax issues relating to intangibles
- China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis
- Chinese VAT incentives for R&D centers' purchases of equipment
- Chinese tax that benefits innovative Australian companies
- Choosing an optimal R&D location : consideration of host country's income tax treatment
- Circulars on transfer pricing of contract R&D centres : the road ahead
- Classification of cost allocation agreements
- Comparing R&D tax regimes : Australia, Canada, UK and US
- Comparing practices in R&D tax incentives evaluation : final report
- Competition for research and development tax incentives in the European Union : how an optimal research and development system should be designed
- Conference on "Tax aspects of research and development - towards more sustainable development in the European Union"
- Consultatiedocument Innovatiebox biedt nog ruimte voor verbetering
- Contingent-payment R&D service arrangements under the services temporary regulations
- Continuity and change in the present and future taxation of cross-border intangible income
- Control over risk, DEMPE functions, and the remuneration of R&D service providers
- Corporate effective tax rates for R&D : the case of expenditure-based R&D tax incentives
- Corporate management tax conference 1999 : R & D: credits today, innovation tomorrow
- Corporate tax reform III in light of BEPS
- Corporate taxation and the quality of research and development
- Corporate taxes and the location of intangible assets within firms
- Cost sharing arrangements are less attractive under new regulations
- Cost sharing regulations seek to limit the expected return on investments in intangible property
- Cost-plus contract R&D services : should state subsidies be deducted from the cost base?
- Council Decision of 21 December 1990 adopting a specific research and technological development programme in the field of transport (EURET) 1990 to 1993
- Courts give green light to claiming r&d credit for supplies
- Credit where it's due
- Cross-border IP development : a real options approach to cost sharing under the transfer pricing regulations
- Cross-country evidence on the preliminary effects of patent box regimes on patent activity and ownership
- Customs compliance know-how for R&D cost sharing arrangements
- Cut your IP tax bill
- De Wet bevordering speur- en ontwikkelingswerk in relatie met Art. 92-94 EG Verdrag; toegestane steun of niet?
- De Wet bevordering speur- en ontwikkelingswerk: een fiscale stimulans om meer te investeren in R&D?
- De innovatiebox in internationaal perspectief
- De octrooibox nader beschouwd
- De toekomst van IP-regimes in Nederland en Europa
- Decided on penalties
- Deduction and allocation of research and development expenditures : the final chapter or just another instalment?
- Depreciation on capital assets used in scientific research
- Der Erfinder und die Steuer : wann unterliegt der Erfinder mit seiner Tätigkeit der Einkommen- und Umsatzsteuer?
- Der Ministerialentwurf der steuerlichen Vorschriften zum Budgetbegleitgesetz 2012 : die geplanten Änderungen im Überblick
- Design and evaluation of tax incentives for business research and development : good practice and future developments : final report
- Deutsche Forschungszulage vs. französischer Crédit d'Impôt Recherche : eine vergleichende Analyse steuerlicher F&E-Anreizsysteme in Deutschland und Frankreich
- Developing IP rights : does location matter? Early-stage planning and migration strategies
- Die Begriffe 'Neuheit' und 'Unsicherheit' im Frascati-Manual : Zweifelsfragen rund um die Forschungsprämie
- Die Besteuerung öffentlich geförderter Forschungseinrichtungen
- Die Grenzen der Zuzugsbegünstigung : über die Gesetzmäßigkeit einer strittigen Verordnung
- Die US-Steuerreform - Überblick über die wichtigsten Neuregelungen für Unternehmen
- Die Unternehmenssteuerreform in der Schweiz - eine erste Würdigung des bundesrätlichen Gesetzesentwurfs
- Die Zuzugsbegünstigungsverordnung 2016
- Die aktuelle irische Unternehmensbesteuerung : neues Vertrauen in den Investitionsstandort Irland
- Die steuerliche Begünstigung von Forschung und Entwicklung in Österreich
- Die steuerliche Behandlung von Forschung und Entwicklung in den Industrieunternehmen der EG-Staaten
- Die steuerliche Förderung von Forschung und Entwicklung im internationalen Vergleich
- Die steuerlichen Inhalte des neuen Regierungsprogramms
- Die wichtigsten Änderungsvorschläge im niederländischen Steuerrecht : niederländische Steuerreform 2012
- Digging into the data : the global tax policy outlook for 2015
- Digitalisierung und Steuern : wie sollen Unternehmen und der Steuergesetzgeber (re)agieren?
- Direct tax incentives for industrial development, scientific research, ecology protection and export promotion
- Direito tributário internacional aplicado : volume V
- Divisional cost of capital : implications for transfer pricing
- Ducks in a row
- Dutch incentives include less restrictive advance ruling policy
- Economic effects of stimulating business R&D
- Een aantal specifieke winstbepalingen in het CCTB-voorstel nader bezien
- Effect of R&D tax credits for small and medium-sized enterprises in Japan : evidence from firm-level data
- Effectiveness of fiscal incentives for R&D : quasi-experimental evidence
- Einkommensteuerrecht und Gemeinschaftsrecht : Auswirkungen der EuGH-Rechtsprechung auf das österreichische Steuerrecht
- El análisis de comparabilidad post-BEPS en precios de transferencia : una visión sobre las operaciones vinculadas con activos intangibles
- El impacto de la Ley 1819 de 2016 y sus desarrollos en el sistema tributario colombiano : tomo l: Impuesto sobre la renta para sujetos obligados a llevar contabilidad
- Element der Neuheit und Lösung einer Unsicherheit im Lichte der Judikatur : Zweifelsfragen rund um die Forschungsprämie
- Elements that may be contained in the feasibility study of any industrial project
- Emerging transfer pricing and international tax issues
- Employee stock options and the Xilinx case
- Encouraging research and development (and innovation) in the Spanish tax system
- Europarechtlicher Rahmen einer steuerlichen Förderung von Forschung und Entwicklung
- European R&D and IP tax regimes : a comparative study
- Evaluating the effectiveness of state R&D tax credits
- Examining the major corporate tax reforms proposed by Switzerland's federal council
- F+E-Aktivitäten nach dem neuen US-Steuerrecht - ein Vorbild für Deutschland?
- Federal budget 2012 : the plan to return to balanced budgets
- Fifteen years of tax incentives in the Czech Republic in the light of recent legislative changes : opportunities and lessons learned
- Finances of the nation : tax subsidies for R & D in Canada, 1981-2016
- First filing of 2018 Knowledge Development Box Claims
- Fiscaal praktijkboek 2022-2023 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscal incentives for R&D and innovation in a diverse world
- Fiscal incentives for the development of scientific research and locally developed technology
- Fiscal incentives for the development of scientific research and locally developed technology
- Fiscale kenniseconomie
- Fiscalité de la recherche, de la propriété industrielle et logiciels
- Forschung und Entwicklung - Steueroptimierung durch Nutzung ausländischer Steueranreize
- Forschung und Entwicklung in Österreich - ein Standortvorteil?
- Forschungskosten, Erfindungen, Lizenzen und Know-how im Steuerrecht
- Forschungsprämie : Rechtsunsicherheiten und empirische Wirksamkeit : Was bringt die steuerliche Forschungsförderung?
- Forschungsstandort Schweiz - mehr Attraktivität durch steuerliche Anreize : konkreter Vorschlag für die Einführung von Steuerlichen Fördermassnahmen
- Forschungsvorhaben im Rahmen von Förderungsprogrammen der EU
- Forschungszuwendungen als steuerliche Abzugsposten
- Frankreich : ein Steuerparadies für forschungsorientierte Unternehmen
- Fundamentele herziening vennootschapsbelasting overbodig en onnodig tijdrovend
- Further evolution
- Gearing up for yet more controversy
- Generalthema 1: Steuerliche Anreize für Forschung und Entwicklung (F&E)
- Genuine proposal
- George's marvellous medicine
- Germany introduces long-overdue R&D tax incentives
- Germany readies R&D tax incentive program
- Get a grant!
- Global Research & Development Incentives Group : February 2016
- Government support for foreign venture capital funds investing in Hong Kong tech start-ups
- Growth, competitiveness, employment - the challenges and ways forward into the 21st century (White Paper)
- Guangzhou Government issues 7 laws for economic and technology development zone
- Guide to tax rulings in Belgium
- Harmful tax competition : six Belgian tax incentives under the microscope
- Hear ye, hear ye
- Herding smart cats : applying export controls on intangible transfers of technology in UK universities
- Het overhevelen van productie, R&D en dienstverleningsactiviteiten van Nederland door MNEs naar het buitenland, iedereen naar China?
- High and new technology enterprise status in China
- Highlights aus dem 1. EStR-Wartungserlass 2006 : BMF-Erlass vom 14.7.2006, GZ. 010203/0328-VI/6/2006
- Highlights aus dem EStR-Wartungserlass 2007 : Aufschuboption : Antrag kann in der Steuererklärung 2007, 2008 oder 2009 gestellt werden
- Hoofdlijnen van de research and development aftrek
- Host Country income tax rules relating to intangible property
- Hotbeds of innovation?
- How effective are fiscal incentives for R&D? A review of the evidence
- IP : and indecent proposal?
- IP Box Regime im Europäischen Steuerrecht
- IP Box regimes and multinational enterprises : does nexus pay off?
- Il credito di imposta per l'attività di ricerca e sviluppo industriale
- Implementatie ATAD en andere recente fiscale ontwikkelingen in Duitsland
- Important fiscal changes and tax developments in India through the Finance Act 2005
- In-kind contributions : taxation of international consortium workers
- Incentives boost research
- Income tax treatment of an R&D project funded by related parties and centralisation of regional management and shared services
- Income tax treatment of research and development expenditure
- Increasing Romania's competitiveness in the region - R&D and IT tax incentives
- India : guidance on R&D centres
- India : tax issues relating to intangibles
- Information technology industry and related transfer pricing issues
- Innovatie in de Nederlandse industrie- en dienstverlening. Een enquête-onderzoek
- Innovatie in de Nederlandse industries en dienstverlening (1992). Een enqûete onderzoek
- Innovatiebox : artikel 12b Wet Vpb
- Innovatiebox en RDA
- Innovating tax
- Innovation and taxation in the EU : where are we? Conceptual approach
- Innovation through R&D tax incentives : some ideas for a fair and transparent tax policy
- Innovation und Steuerrecht : eine Untersuchung des Einflusses steuer- und finanzrechtlicher Massnahmen auf den Innovationsentscheidungsprozess im Unternehmen
- Intangible income, intercompany transactions, income shifting, and the choice of location
- Intangible taxation complements French attractiveness
- Intangibles in the world of transfer pricing : identifying - valuing - implementing
- Intellectual property law and taxation
- Intellectual property taxation : problems and materials : teacher's manual
- Intellectuele eigendomsrechten en royalty's in de biotechsector
- International Accounting Standards. Unterschiede zur österreichischen Rechtslage
- International delivery prices of research-based pharmaceutical companies : definitions - problems - methods adopted in practice
- International taxation of banking
- International taxation of energy production and distribution
- International transfer pricing in the pharmaceutical industry
- Internationale Steuer-Fallstudien: Lösungsansätze für Betriebsprüfung und Beratung
- Inversión en I+D a nivel mundial : un cambio estructural
- Investitionszulagengesetz : Zonenrandförderungs- und Entwicklungsinvestitionen, Energieerzeugung und -verteilung, Verfahrensrecht
- Ireland : new incentives for inward investment announced
- Ireland Finance Act 2007 update
- Ireland becomes an even more attractive prospect for corporate entities
- Ireland's tax regime continues to impress
- Irish Finance Bill 2012: A further step towards Ireland's recovery
- Irish government introduces R&D credit to bring in more investors
- Is capital taxation always harmful for economic growth?
- Is the U.K. being innovative enough in its approach to innovation taxes?
- Israel's new policy on stock-based compensation recharge agreements
- Ist der Inlandsbezug bei der Forschungsprämie zulässig? = Tax premium (only) for domestic R&D expenditures?
- Ist in einen Drittstaat vergebene Auftragsforschung ebenfalls prämienbegünstigt? : Beschränkung der Prämienbegünstigung für Auftragnehmer im Inland oder in einem Staat der EU bzw. des EWR ist sachlich nicht zu rechtfertigen
- It's alive!
- Italy : new patent box regime
- Italy : tax credit for R&D activity
- Italy [tax round-up 2015]
- Italy introduces a "patent box" regime
- Japan sets up special zones to lure R&D and HQs
- Key provisions for companies : Finance (No. 2) Act 2013
- Klinische Studien in der kommerziellen pharmazeutischen Forschung und steuerliche Forschungsförderung : Teil 1
- Klinische Studien in der kommerziellen pharmazeutischen Forschung und steuerliche Forschungsförderung : Teil 2
- Knowledge development box : Revenue guidance issued
- Knowledge development box: best in class?
- Konzerninterne Auftragsforschungsverhältnisse im Spannungsfeld aktueller Entwicklungen bei der Zurechnung von immateriellen Wirtschaftsgütern
- Kostenverteilungsverträge : steuerliche Planung und Umsetzung der Verrechnungspreisgestaltung
- Kürzung der Bemessungsgrundlage um Erlöse? Nettobetrachtung gesetzlich nicht gedeckt
- La aplicación de la deducción por I+D+ITEC en el Impuesto sobre sociedades : principales cuestiones a la luz de la doctrina administrativa y jurisprudencial
- La deducción para inversiones en I + D en el impuesto sobre sociedades : alternativas de reforma
- La fiscalidad de la innovación tecnológica
- Lack of source country - residence country tax coordination and double taxation
- Le système de la recherche : étude comparative de l'organisation et du financement de la recherche fondamentale
- Legge No. 317, 5 ottobre 1991. Interventi per l'innovazione e lo sviluppo delle piccole imprese
- Lei No. 42/86 de 24 de Setembro. Autorizaço̓ ao Governo para criar certos incentivos fiscais
- Leitfaden für eine steuerliche Inputförderung von Forschung und Entwicklung : Vorschlag für die konkrete Ausgestaltung im Rahmen der Unternehmenssteuerreform III
- Les avantages fiscaux á la recherche scientifique et au développement experimental au Quebec
- Les incitants à l’innovation – Outils de financement et moteurs de croissance
- Licensing and taxation of IP rights
- Little and large
- Location saving on contract R&D arrangements
- Looking for efficient tax incentives to stimulate research and development and economic growth
- Los informes motivados vinculantes como instrumento para la interpretación y aplicación de los incentivos fiscales a la innovación
- Luxembourg : new BEPS-compliant IP regime 2018
- Major factors impacting the implementation and effectiveness of the R&D tax incentive
- Making use of R and D tax relief in the U.K
- Malaysia aims to boost investment
- Malta: new tax exemption on royalty income derived from patents
- Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible
- Measuring and interpreting countries' tax attractiveness for investments in digital business models
- Measuring the value of R&D tax treatment in OECD countries
- Neue steuerliche Rahmenbedingungen für Forschung und Entwicklung in den Niederlanden
- Neuordnung der steuerlichen Forschungsförderung ab 2011 : eine kritische Würdigung
- New Dutch tax legislation precursor to favourable 2007 corporate income tax reforms
- New Zealand master tax guide
- New Zealand's new R&D tax incentive
- New Zealand's transfer pricing landscape
- New framework
- New incentives for the creation and expansion of business
- New intellectual property regime embraces FinTech : use of the new innovation income deduction regime in the financial services industry
- New patent deduction in Belgium : a powerful incentive
- New patent taxation regime : patent income deduction creates opportunities for innovative companies
- New tax incentives for research and development
- New tax relief for taxpayers conducting innovative activities in Poland
- New technology business benefits from tax deal
- Niederländische Innovationsbox und britische Patent-Box als Instrumente steuerlicher Förderung von Forschung und Entwicklung : Vorlage für Deutschland?
- Notas acerca de la viabilidad del régimen español de "patent box" a la luz de los criterios de la OCDE = Comments on the viability of the Spanish Patent Box regime in light of the OECD criteria
- Old sticks and new carrots
- Overview of tax benefits and tax holidays
- P.R.C.'s R&D super deduction : incentive or myth ?
- Patent boxes : the rise, the change or the fall?
- Patent boxes and related R&D benefits or issues
- Patent boxes design, patents location and local R&D
- Patent reborn
- Pending cases filed by Spain courts : the R&D and IT case and the outbound dividends case
- Pharmaceutical R&D tax incentives
- Pharmazeutische Forschung im Rahmen der Forschungsprämie : Kriterien der Begünstigungsfähigkeit
- Philippines : tax issues relating to intangibles
- Potential deductions arising from creating or exploiting intellectual property
- Preferred share financing - April 1988 amendments; Quebec - new directions for R&D and other investment
- President's welcome
- Problemi applicativi sulla deducibilità IRAP delle spese di ricerca e sviluppo
- Productive and unproductive reactions of MNEs to international tax differentials
- Profit allocation in the pharma industry - who wants a slice of the tax pie?
- Profit shifting opportunities, multinationals, and the determinants of FDI
- Profit split method : is it becoming the most appropriate "alternate" method?
- Proposed cost sharing regulations introduce "new" standards
- Prüfung des Einsatzes des Steuerrechts für die indirekte Förderung von F & E nach dem EU-Beitritt Österreichs
- R&D - the audacity of change!
- R&D : navigating disputes
- R&D allowances
- R&D and "smart economy" issues
- R&D cost sharing : the Xilinx appeal
- R&D in Australia - do the proposed Cutler changes go far enough?
- R&D in Australia - do the proposed Government changes go far enough?
- R&D in Australia : the new R&D tax incentive
- R&D in U.K. manufacturing
- R&D incentives and services : adding value across Europe, Middle East and Africa (EMEA)
- R&D tax credit - just as valuable as a VAT refund?
- R&D tax credit : undermined by uncertainty around "base year"?
- R&D tax credit reform
- R&D tax credit revenue audits : be prepared
- R&D tax credits for SMEs - next steps
- R&D tax credits make cosmetic company balance sheets far more attractive
- R&D tax incentive comparisons : Canadian and US large manufacturing industries
- R&D tax incentive regimes : a comparison and evaluation of current country practices
- R&D tax incentives : how does the UK compare internationally?
- R&D tax incentives database
- R&D tax incentives in Europe
- R&D tax incentives make Quebec an prime location for foreign firms
- R&D tax relief : testing times
- R&D tax relief for U.K. financial services and fintech businesses
- R&D tax relief in the UK
- R&D&I tax incentives in the European Union and state aid rules
- Rationale, design and effectiveness of R&D tax measures
- Reacting to changes
- Real Decreto 1622/1992, de 29 de diciembre, por el que se desarrolla la Ley 31/1991, de 30 de diciembre, de Presupuestos Generales del Estado para 1992 en lo relativo a la deducción de los gastos de investigación y desarrollo de nuevos productos o procedimientos industriales
- Recent developments in Malaysian taxation
- Recherche et développement : les dispenses partielles de versement de précompte professionnel
- Recovery of international costs in multinational enterprises
- Redesigned individual income tax benefits of a "start-up nation" on the move
- Redovisningens betydelse för beskattningen
- Reduced research credit election may not always be advantageous
- Reform der Gesellschafter-Fremdfinanzierung und der Unternehmensbesteuerung in Frankreich
- Reform enhances Spain's international tax standing
- Report of proceedings of the fifthy-eighth tax conference : convened by the Canadian Tax Foundation at the Westin Harbour Castle Hotel, Toronto, November 26-28, 2006
- Research & Development tax credit - updated Revenue Guidelines
- Research & development credits : a Canadian perspective
- Research and analysis under Swiss VAT
- Research and development : tax conference in print
- Research and development and innovation (R&D&I) tax incentives from an EU perspective
- Research and development expenses in Spain
- Research and development tax concession: towards acquiring a "technology culture"
- Research and development tax incentives in the Netherlands
- Research and development tax reliefs
- Research and development tax reliefs
- Research and development tax reliefs
- Researching R&D
- Researching the researchers
- Revenue's R&D guidelines : what's new?
- Reviews of national science and technology policy : Australia
- Revised circulars would boost investment climate in India
- Rolls-Royce plc v Director of Income Tax (International Taxation) and related appeals : ITA 493/2008 and related appeals
- Régime fiscal de la recherche et du développement technique
- Seeking investments in biotechnology - a new tax regime
- Seminar A: "Patentboxen"
- Serbia introduces new tax incentives to boost the knowledge-based economy
- Serbia introduces tax incentives for a knowledge-based economy
- Services - part II
- Shaping input tax incentives for companies spending on R&D under the 2016 CCTB Directive Proposal
- Sharing intangible property within a multinational group : facts vs. theories
- Should Sweden adopt a patent box regime? [part 1]
- Simple and competitive : proposed tax measures in Hong Kong
- Singapore : tax issues relating to intangibles
- Singapore's Budget for 2008 - for an innovative economy and superior prospects for growth
- Singapurs Budget 2017 : erste IP-Box in Asien außerhalb Indiens und Verlängerung einiger steuerlicher Vergünstigungen
- Singapurs Budget 2018 : neue Anreize für Forschung und Entwicklung - ein treibender Standort für die Digitalisierung der Wirtschaft
- Size matters
- Skynet software
- Smartphones, research and development and corporation tax : current treatment and future possibilities
- Sociétés financieres d'innovation (Companies for the financing of innovations)
- Some new paths for Caribbean jurisdictions facing the global minimum tax
- Some tax considerations for investing in Silicon Valley North
- Spanish tax measures for internationalisation of entrepreneurs
- Spot the difference
- Steueranreize für Forschung und Entwicklung - IFA-Nationalbericht Österreich für den IFA-Kongress 2015 in Basel = Tax incentives on research and development - Austrian national report for the IFA Congress 2015 in Basel
- Steueranreize für Unternehmen in Singapur durch das Budget 2008-Gesetz
- Steuergutschrift in Frankreich für Forschung & Entwicklung : allgemeine Voraussetzungen und Neuerungen im Jahr 2019
- Steuerliche Anreize für Forschung und Entwicklung : ein Standortvergleich - Handlungsbedarf der Schweiz
- Steuerliche Anreize zur Stimulierung von Forschung und Entwicklung in Deutschland - Teil 1 : Politische und rechtliche Rahmenbedingungen für die Einführung eines steuerlichen F&E-Regimes in Deutschland
- Steuerliche Forschungsbegünstigungen und Standortentscheidungen von Start-ups - Doppelförderungen möglich? = Tax reliefs on research expenses and location decisions by start-ups - is double funding possible?
- Steuerliche Forschungsförderung in Österreich
- Steuerliche Förderung von F&E in der Schweiz - nötige Ergänzung zur bestehenden Innovationsförderung
- Steuerliche Förderung von Forschung und Entwicklung
- Steuerliche Förderung von Forschung und Entwicklung
- Steuerliche Förderung von Forschung und Entwicklung : Schweizer Lizenzbox im Kontext der internationalen Entwicklungen
- Steuerliche Förderung von Forschung und Entwicklung in Polen : aktuelle Entwicklungen und internationaler Vergleich
- Steuerliche Förderung von Forschung und Entwicklung in Österreich : Forschungsprämie 2011 in Österreich
- Steuerliche Vergünstigungen für Forschung und Entwicklung in Frankreich
- Steuerplanung durch IP-Box-Regime in Europa : Förderungsmöglichkeiten für Forschung und Entwicklung in ausgewählten Staaten
- Steuerrecht und Wirtschaftspolitik
- Steuerrechtsänderungen in Hongkong
- Stimulering van innovatie : van octrooibox naar innovatiebox
- Stimulering van innovatie in de Nederlandse belastingwetgeving
- Studies in international taxation
- Subsidie zakboekje : fiscale, parafiscale en financiële incentives voor ondernemingen
- Substantiating an experiment : the R&D tax conundrum
- Summary of the Administration's revenue proposals
- Swiss corporate tax reform - considerations for multinationals
- Switzerland's innovation policy from a tax perspective
- Tagungsbericht zum IFA-Kongress 2015 in Basel
- Taiwan : tax issues relating to intangibles
- Tax Management International Forum discusses the selection of an optimal R&D location and transfer pricing audits
- Tax advantages prove their worth to R&D location
- Tax aspects of research and development within the European Union
- Tax benefit for pharmaceutical companies approved by European Commission
- Tax competition to attract and keep IP income remains alive
- Tax conference in print. "Research and Development"
- Tax incentives : ill-advised tax policy or growth catalysts?
- Tax incentives for advanced technology service enterprises in China
- Tax incentives for research and development
- Tax incentives for scientific research activities
- Tax incentives on research and development (R&D)
- Tax incentives, tax expenditures theories in R&D : the case of Sweden
- Tax measures and direct incentives applicable to research and development
- Tax optimising your R&D investments : Belgium, a first choice location
- Tax planning opportunities for the solar energy industry in China
- Tax policy on research and development - experience from China's tax system
- Tax relief for research and development expenditure
- Tax treatment of R&D costs in Denmark
- Tax treatment of R&D expenses in Belgium
- Tax treatment of R&D expenses in France
- Tax treatment of R&D expenses in Germany
- Tax treatment of R&D expenses in Hungary
- Tax treatment of R&D expenses in Ireland
- Tax treatment of R&D expenses in Italy
- Tax treatment of R&D expenses in Japan
- Tax treatment of R&D expenses in Luxembourg
- Tax treatment of R&D expenses in Portugal
- Tax treatment of R&D expenses in Spain
- Tax treatment of R&D expenses in Switzerland
- Tax treatment of R&D expenses in the Netherlands
- Tax treatment of R&D expenses in the United States
- Tax treatment of R&D in the United Kingdom
- Tax treatment of research and development
- Tax treatment of research and development and the result of research
- Tax treatment of research and development expenditure
- Tax treatment of research and development expenses
- Tax treatment of research and development expenses
- Tax treatment of research and development expenses
- Taxation and innovation
- Taxation in the Republic of Ireland
- Taxation issues of cross-border transfers of computer software
- Taxation of Formula 1
- Taxation of income from business and investment
- Taxation of intangibles in the Nordic countries
- Taxation of intellectual property
- Taxation of intellectual property
- Taxation of intellectual property - Part 2
- Taxation of knowledge-based capital : non-R&D investments, average effective tax rates, internal vs. external KBC development and tax limitations
- Taxes and the economy : a survey of the impact of taxes on growth, employment, investment, consumption and the environment
- Technology transfer: international tax implications
- The Belgian Patent Income Deduction
- The Belgian patent income deduction
- The EU common consolidated corporate tax base
- The French tax package, 2012 and 2013
- The German view of cost contribution arrangements
- The IP box regime : a study from an international and European perspective
- The Italian legal framework of equity-based crowdfunding
- The Luxembourg effect : patent boxes and the limits of international cooperation
- The Netherlands as an innovation hub : an appraisal of the innovation box regime
- The U.S. R&D allocation deal: in this any way to run a country?
- The effect of anti-avoidance provisions regarding the promotion of innovation : considerations from a tax policy perspective
- The emergence of R&D tax regimes in Europe
- The impact and effectiveness of fiscal incentives for R&D
- The importance of global R&D incentives in the creation and use of intellectual property
- The income tax treatment of an R&D project funded by related parties
- The international provisions of the Revenue Reconciliation Act of 1993
- The journey towards zero
- The legislative programme for 2020/2021
- The market for knowledge brokers
- The measurement of scientific and technical activities : proposed standard practice for surveys of research and experimental development : "Frascati Manual 2002"
- The measurement of scientific and technical activities : proposed standard practice for surveys of research and experimental development : "Frascati Manual"
- The new Italian patent box regime
- The new research and development tax regime
- The professional's guide to the R&D tax credit, KDB and related reliefs
- The proposed new R&D incentive in Australia - is this a carrot or a stick?
- The proposed new scientific research and experimental development rules : an update on research incentives
- The role of cost sharing agreements in the transfer of technology
- The tax treatment of computer software in Malaysia - direct taxation
- The tax treatment of research and development
- The taxation of R&D cost sharing: an economic approach
- The taxation of income derived from the supply of technology. Subject I - 1997 New Delhi IFA congress
- The technical aspects of the UK patent box rules
- The year in review : Ireland
- The year in review : Ireland
- The year in review : Ireland
- The year in review : Lithuania
- The year in review : Singapore
- There for the taking
- To think outside the box, think innovation box
- Tolley's corporation tax
- Towards a European R&D incentive? : an assessment of R&D Provisions under a Common Corporate Tax Base
- Transfer pricing and intangibles : US and OECD arm's length distribution of operating profits from IP value chains
- Transfer pricing and research and development
- Transfer pricing and the new R&D capitalization rules
- Transfer pricing and value creation
- Transfer pricing aspects of intangibles: the OECD project
- Transfer pricing for R&D centers in Israel
- Transfer pricing implication of the proposed patents box
- Transfer pricing in the pharmaceutical industry
- Transfer pricing within the North American pharmaceutical industry : has there been a structural shift in risk?
- Trial and development?
- Tschechische Republik : Änderung des Einkommensteuergesetzes zum 1.1.2005
- U.K. 2014 Autumn Statement contains BEPS measures
- U.K. government R&D tax credits fueling growth
- U.S. tax policy concerning research and development in the multinational context
- U.S. taxation of international income : blueprint for reform
- U.S. territorial tax proposals and the international experience
- UK R and D credits in the spotlight
- UK patent box: a boost to R&D?
- US technology cost-sharing and R and D strategies
- Umfang und Abgrenzung begünstigter Forschung & Entwicklung : Judikatur des UFS
- Uncertainty on cost sharing arrangements in China
- Under arm's-length buy-ins, taxpayers will not cost-share R&D
- Unexpected wins
- United Kingdom : Pre-Budget Report and research & development tax credits : the implications
- United Kingdom: reform of research & development tax credits
- Unlock innovation for SMEs
- Unternehmenspolitik und Internationale Besteuerung : Festschrift für Lutz Fischer zum 60. Geburtstag
- V Encuentro de Derecho Financiero y Tributario : El futuro del Impuesto sobre Sociedades
- VAT and the activity of research and development : recent approaches by the Spanish Courts and the ECJ
- Vademecum fiscale Falconis : 2020
- Versterken van de kennisinfrastructuur. Samenvatting
- Voorstel voor een besluit van de Raad tot goedkeuring van het eerste europese strategisch programma voor onderzoek en ontwikkeling op het gebied van de informatietechnologie (ESPRIT)
- Wet van 20 december 1996, houdende wijziging van de Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen en van de Wet op de inkomstenbelasting 1964 (uitbreiding definitie speur- en ontwikkelingswerk en verlaging urennorm in de zelfstandigenaftrek i.v.m. speur- en ontwikkelingswerk)
- Wet van 28 april 1994, houdende vermindering van af te dragen loonbelasting bij loon voor speur- en ontwikkelingswerk (Wet bevordering speur- en ontwikkelingswerk)
- What Union Carbide tells us about qualifying supplies in R&D
- What a relief! Research and development guidelines
- What does it take for an R&D tax incentive policy to be effective?
- What is the after-tax price of R&D? An interstate comparison
- When does size matter?
- Whether cost contribution arrangements should incorporate a profit margin
- Why R&D should be allocated to subpart F and GILTI
- Why treasury got it right : R&D should not be allocated to GILTI
- Wie lange besteht Anspruch auf die Zuzugsbegünstigung? Ein vorzeitiges Auslaufen entspricht nicht den Willen des Gesetzgebers
- Wie soll sich die steuerliche F&E-Förderung in Österreich weiterentwickeln? : Status quo und Verbesserungsvorschläge
- World investment report 2005 : transnational corporations and the internationalization of R&D
- Worldwide R&D incentives reference guide 2017
- Yearbook for Nordic Tax Research 2012: Tax Expenditures
- Zur Rolle von IP-Gesellschaften bei der Implementierung von Prinzipalstrukturen
- Zur Steuerfreiheit von Bezügen oder Beihilfen zur unmittelbaren Förderung von Wissenschaft und Forschung
- Änderungen der Verrechnungspreisvorschriften und die IP-Box in Polen : Förderung von Forschungs- und Entwicklungstätigkeit sowie neue Dokumentationsanforderungen
- Überlegungen zum Forschungsfreibetrag
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/AELpuDarhpY/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/AELpuDarhpY/">R&D</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
