000			01819nam a2200313 c 4500
999			_c148635 _d148635
003			ES-MaIEF
005			20231205115342.0
007			ta
008			190319t2023 fr |||||o|||| 00| 0 eng d
017			_ata
040			_aES-MaIEF _bspa _cES-MaIEF
110			_aOCDE _9538
245		0	_aIncome-based tax relief for R&D and innovation _helectrónico _ban integrated view _c OECD
260			_aParis _bOECD Publishing _c2023
300			_a71 p. _bgraf. _e1 recurso en línea
490			_aOECD science, technology and industry policy papers ; _vno. 161
500			_aDisponible en el Repositorio de la Biblioteca del IEF.
504			_aBibliografía.
520			_aThis 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
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aINVERSIONES EMPRESARIALES _943879
650		4	_aINVESTIGACION _945098
650		4	_aDESARROLLO TECNOLOGICO _942572
650		4	_aINNOVACIÓN _949904
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
856			_uhttps://www.oecd-ilibrary.org/science-and-technology/income-based-tax-relief-for-r-d-and-innovation_2db44e8b-en
942			_cRE