OCDE
Income-based tax relief for R&D and innovation an integrated view electrónico / OECD .-- Paris : OECD Publishing , 2023
.--71 p. graf. 1 recurso en línea .-- ( OECD science, technology and industry policy papers ; ,no. 161 ).
Disponible en el Repositorio de la Biblioteca del IEF.
Bibliografía.
This document - the final output of the OECD KNOWINTAX project – provides an integrated view on income-based tax incentives for R&D and innovation and advances the existing OECD evidence in this area in three ways. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the cost and take-up of IBTIs and role of policy design changes. Furthermore, it explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyon
IMPUESTO DE SOCIEDADES
INCENTIVOS FISCALES
INVERSIONES EMPRESARIALES
INVESTIGACION
DESARROLLO TECNOLOGICO
INNOVACIÓN
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO