Luminita, Ristea; Adina, Trandafir - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1466-1470
have introduced R&D tax credits or patent box regime as incentives to attract foreign investments. Using literature review …, this article approach the R&D and patent box regime applied in UK starting with 1 April 2013. Our main conclusion is that …, the Patent Box needs to be seen in the context of the efforts of European countries made to introduce specific reliefs for …