| 000 | 01469nab a2200265 c 4500 | ||
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| 999 |
_c146539 _d146539 |
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| 003 | ES-MaIEF | ||
| 005 | 20221011135024.0 | ||
| 007 | ta | ||
| 008 | 220930t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_95485 _aSpengel, Christoph |
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| 245 | 0 |
_a R&D tax incentive regimes _helectrónico _ba comparison and evaluation of current country practices _c Christoph Spengel, Barbara Stage and Daniela Steinbrenner |
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| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_aINVESTIGACION _945098 |
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| 650 | 4 |
_aDESARROLLO TECNOLOGICO _942572 |
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| 650 | 4 |
_aINVERSIONES _947531 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aINCENTIVOS FISCALES _947462 |
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| 650 | 4 |
_aDERECHO COMPARADO _941877 |
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| 700 | 1 |
_970091 _aStage, Barbara |
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| 700 | 1 |
_970038 _aSteinbrenner, Daniela |
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| 773 | 0 |
_9168022 _oWTJ/2022/2 _tWorld Tax Journal _w(IEF)62814 _g v. 14, n. 2, 2022, p. 331-364 |
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| 942 | _cRE | ||