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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10009003573
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Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof; Spengel, Christoph - 2011
The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ...
Persistent link: https://www.econbiz.de/10010304457
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European Tax Analyzer : EDV-gestützter Vergleich d. Steuerbelastung von Kapitalgesellschaften in Deutschland, Frankreich u. Großbritannien
Jacobs, Otto H. - 1996 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000934672
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Common Corporate Tax Base (CCTB) and Effective Tax Burdens in the EU Member States
Reister, Timo; Spengel, Christoph; Oestreicher, Andreas - 2009
related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …, and loss relief. The proposed options for a CCTB are applied for average EU-27 corporations of different size as well as …
Persistent link: https://www.econbiz.de/10014206491
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European tax analyzer : EDV-gestützter Vergleich der Steuerbelastung von Kapitalgesellschaften in Deutschland, Frankreich und Großbritannien
Jacobs, Otto H.; Spengel, Christoph - 1996 - 1. Aufl.
Persistent link: https://www.econbiz.de/10004303720
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Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals
Klein, Daniel - 2019
avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …
Persistent link: https://www.econbiz.de/10012858260
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Tax Law and the Transfer of Start-up Losses : A European Overview and Categorization
Bührle, Theresa - 2019
provides an overview over the design and development of loss transfer restrictions in the EU28 over a time period of 19 years …
Persistent link: https://www.econbiz.de/10012862046
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Country-by-Country Reporting : Tension between Transparency and Tax Planning
Evers, Maria - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10012963527
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The Use of SME Tax Incentives in the European Union
Bergner, Sören - 2017
EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …
Persistent link: https://www.econbiz.de/10012964021
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Tax Incentives for Research and Development and Their Use in Tax Planning
Pfeiffer, Olena - 2017
This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and...
Persistent link: https://www.econbiz.de/10012943875