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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

Taxation, R&D Tax Incentives and Patent Application in Europe

Ernst, Christof - 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/10013127384

Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States

Spengel, Christoph; Oestreicher, Andreas - 2008

the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …

Persistent link: https://www.econbiz.de/10014049278

EU Company Taxation in Case of a Common Tax Base

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2018

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … advantages of the creation of a common tax base in the EU. However, the adoption of IAS/IFRS has to be restricted to those …

Persistent link: https://www.econbiz.de/10014063244

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