Policy options when drafting tax incentives on Research and Development
by Anuschka Bakker
International Journal of Liability and Scientific Enquiry (IJLSE), Vol. 1, No. 1/2, 2007

Abstract: In this paper, the author pays attention to the policy options that EU member states should take into account when drafting the tax incentives that are aimed at R&D activities. Further, the paper deals with tax credits or allowances and special R&D company regimes. First, the author pays attention to the target groups of the incentives. Second, the definition of R&D will be discussed. Third, the author addresses the SMEs and the focus of the EU Commission on this type of companies. Fourth, the paper attends to EC Tax law that relates to aforementioned incentives. Finally, the author presents her conclusions.

Online publication date: Tue, 17-Jul-2007

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Liability and Scientific Enquiry (IJLSE):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com