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Foreign-owned subsidiaries make significant contributions to national Research and Development (R&D) in many host countries. Policymakers often support subsidiaries through R&D grants and R&D tax credits. A key objective of this funding is to leverage R&D-driven firm performance benefits for the...
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Deutschland, Frankreich und Großbritannien herangezogen. … national or a foreign subsidiary with debt or equity. The article focuses on how the corporation tax systems in France, Germany …
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