Design features of income-based tax incentives for R&D and innovation:
Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in...
Gespeichert in:
| Beteilige Person: | |
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| Weitere beteiligte Personen: | , , |
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Paris
OECD Publishing
2023
|
| Schriftenreihe: | OECD Taxation Working Papers
|
| Schlagwörter: | |
| Links: | https://doi.org/10.1787/a5346119-en |
| Zusammenfassung: | Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation |
| Umfang: | 1 Online-Ressource (58 Seiten) 21 x 28cm |
| DOI: | 10.1787/a5346119-en |
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| indexdate | 2025-02-10T11:06:40Z |
| institution | BVB |
| language | English |
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| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Taxation Working Papers |
| spellingShingle | González Cabral, Ana Cinta Design features of income-based tax incentives for R&D and innovation Taxation |
| title | Design features of income-based tax incentives for R&D and innovation |
| title_auth | Design features of income-based tax incentives for R&D and innovation |
| title_exact_search | Design features of income-based tax incentives for R&D and innovation |
| title_full | Design features of income-based tax incentives for R&D and innovation Ana Cinta, González Cabral ... [et al] |
| title_fullStr | Design features of income-based tax incentives for R&D and innovation Ana Cinta, González Cabral ... [et al] |
| title_full_unstemmed | Design features of income-based tax incentives for R&D and innovation Ana Cinta, González Cabral ... [et al] |
| title_short | Design features of income-based tax incentives for R&D and innovation |
| title_sort | design features of income based tax incentives for r d and innovation |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/a5346119-en |
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