R&D tax incentive regimes electrónico a comparison and evaluation of current country practices Christoph Spengel, Barbara Stage and Daniela Steinbrenner
By: Spengel, Christoph
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Contributor(s): Stage, Barbara | Steinbrenner, Daniela.
Material type: 
ArticleSubject(s): INVESTIGACION | DESARROLLO TECNOLOGICO | INVERSIONES | IMPUESTOS | INCENTIVOS FISCALES | DERECHO COMPARADO
In:
World Tax Journal v. 14, n. 2, 2022, p. 331-364Summary: This article evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important foreign direct investment (FDI) countries (Belgium, China, France, Germany, Ireland, the Netherlands, Spain, Switzerland, the United Kingdom and the United States) considering effects on location attractiveness, innovative activity and profit shifting. The environment of offered R&D tax incentives has been highly dynamic in very recent years. Furthermore, the importance of innovative activities is accentuated during an economic crisis.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | WTJ/2022/2-5 (Browse shelf) | Available | WTJ/2022/2-5 |
Resumen.
This article evaluates qualitatively and quantitatively the current R&D tax incentive regimes in place in ten important foreign direct investment (FDI) countries (Belgium, China, France, Germany, Ireland, the Netherlands, Spain, Switzerland, the United Kingdom and the United States) considering effects on location attractiveness, innovative activity and profit shifting. The environment of offered R&D tax incentives has been highly dynamic in very recent years. Furthermore, the importance of innovative activities is accentuated during an economic crisis.
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