Research & development & innovation fiscal incentive provisions:
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Datensatz im Suchindex
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| adam_text | RESEARCH & DEVELOPMENT & INNOVATION FISCAL INCENTIVE PROVISIONS
INAUGURAL-DISSERTATION
ZUR ERLANGUNG DER
DOKTORWGRDE
EINER HOHEN JURISTISCHEN
FAKULTAT
DER LUDWIG-MAXIMILIANS-UNIVERSITAT
ZU MONCHEN
VORGELEGT VON
CRISTIAN GIRATE
2012
HTTP://D-NB.INFO/1052434304
VI. INDEX
TABLE OF CONTENTS
1 LEGAL FOUNDATIONS 1
1.1 GENESIS 1
1.1.1 FIRST GENERATION: FISCAL
STIMULATION FOR S & T 1
1.1.2 SECOND GENERATION: FISCAL
INCENTIVE MEASURES FOR
R &
D 4
1.1.3 THIRD GENERATION::
FISCAL INCENTIVE
PROVISIONS FOR
R &
D &
1 7
1.2 NORMATIVE STRUCTURE 13
1.2.1 CONCEPT 13
1.2.2 NORMATIVE PRINCIPLES 15
1.2.3 NORMATIVE INTENTION AND
PURPOSE 19
1.2.4 NORMATIVE HIERARCHY
AND SPECIFICITY 26
1.2.5 NORMATIVE COMPETENCE 28
1.2.6 NORMATIVE TECHNIQUES 32
1.2.7 NORMATIVE ELEMENTS 39
1.2.8 R & D &
I FIP DEFINITION 44
1.2.8.1 FIRST REQUIREMENT: STATE 45
1.2.8.2 SECOND REQUIREMENT:
BENEFICIARY 46
1.2.8.3 THIRD REQUIREMENT: ECONOMIC ADVANTAGE 47
1.2.8.4 FOURTH REQUIREMENT
:NON TAX AIM 48
1.3 FISCAL INCENTIVE PROVISION PRINCIPLES . 52
1.3.1 CONCEPT 52
1.3.2 PRINCIPLES OF THE
FISCAL SYSTEM 53
1.3.2.1 RAISING REVENUE 53
1.3.2.2 FISCAL BURDEN
DISTRIBUTION 55
1.3.2.3 RESOURCE ALLOCATION 56
1.3.3 PRINCIPLES OF INCOME
TAXATION 57
1.3.3.1 TAX NEUTRALITY 57
1.3.3.2 TAX EQUALITY 59
1.3.3.3 TAX EFFICIENCY 61
1.3.3.4 TAX AVOIDANCE 62
1.3.4 PRINCIPLES OF TAX
DESIGN 68
1.3.4.1 DESIGN COORDINATION 72
1.3.4.2 GENERAL DESIGN
CRITERIA 74
1.3.4.3 SPECIAL DESIGN
CRITERIA 77
IX
1.4 FISCAL EXPENDITURES 81
1.4.1 CONCEPT 81
1.4.2 CLASSIFICATION 87
1.4.2.1
GENERAL INCOME
TAX EXPENDITURE VS 87
SPECIFIC INCOME
TAX EXPENDITURE
1.4.2.2- CORPORATE EXPENDITURE VS.
PERSONAL EXPENDITURE 87
1.4.2.3 CURRENT EXPENDITURE VS.
CAPITAL EXPENDITURE 87
1.4.3 EXPENDITURE PRINCIPLES 88
1.4.4 EXPENDITURE TYPOLOGY 90
1.4.4.1 INCOME EXCLUSION 93
1.4.4.2 INCOME EXEMPTION 94
1.4.4.3 REDUCED TAX RATE : 95
1.4.4.4 TAX CREDIT 95
1.4.4.5 INCOME EXPENSE 96
1.4.4.6 RATE RELIEF 97
1.4.4.7 TAX DEFERRAL 98
1.4.4.8 PENALTY EXPENDITURE 99
1.5 FRASCATI MANUAL 99
1.5.1 CONCEPT 100
1.5.2 CLASSIFICATION 103
1.5.2.1 INTRAMURAL EXPENDITURES AND
EXTRAMURAL EXPENDITURES...... 103
1.5.2.2 CURRENT EXPENDITURES
VS. CAPITAL
EXPENDITURES 104
1.5.2.3 GERD VS. GNERD 104
1.5.3 ANALYSIS 105
1.6 OSLO MANUAL 108
1.6.1 CONCEPT 108
1.6.2 ANALYSIS 110
2 EU.STATE AID ANALYSIS 114
2.1 CONCEPT .....115
2.1.1 PRINCIPLES 116
2.1.2 GENERAL CRITERIA 117
2.1.3 SPECIAL CRITERIA 119
2.2 ARTICLE 87(1) EC TREATY 121
2.2.1 TRANSFER OF STATE
RESOURCES 122
* 2.2.2 ECONOMIC ADVANTAGE 123
2.2.3 SELECTIVITY 127
2.2.4 EFFECT IN COMPETITION AND
TRADE 128
2.3 DEROGATION 129
X
2.4 AMENDMENT 133
2.4.1 INNOVATION VADEMECUM 140
2.4.2 SAAP 141
2.4.2.1 PROPOSAL 142
2.4.2.2 RESULTS 144
2.4.2.3 CONCERNS 146
2.4.3 CONSULTATION PLAN 148
2.4.4 OFT PROPOSAL 154
2.4.5 PRELIMINARY R &
D &
I FRAMEWORK DRAFT 16-1
2.4.5.1 DEFINITION OF INNOVATION 162
2.4.5.2 DEFINITION OF MARKET
FAILURE 163
2.4.5.3 EVOLUTION OF A BALANCING
TEST 164
2.4.5.4 ANALYSIS 165
2.4.5.5 LAST COMMENTARIES 172
2.5 R&D&I FRAMEWORK 174
2.5.1 INTRODUCTION 174
2.5.2 BALANCE TEST 176
2.5.3 TEST OPERATION 178
2.5.3.1 FIRST LEG 182
2.5.3.2 SECOND LEG 187
.2.5.3.3 THIRD LEG 191
2.5.4 BALANCE TEST OPERATION 192
2.5.5 SCOPE AND DEFINITIONS 195
2.5.6 - RESEARCH ORGANIZATIONS AND
INNOVATION INTERMEDIARIES 201
2.5.7 ARTICLE 87(3) (B)
OF THE EC TREATY 210
2.5.8 ARTICLE 87(3) (C)
OF THE EC TREATY 213
2.5.8.1 CATEGORIES OF AID
AND AID INTENSITY....- 214
2.5.8.2 ELIGIBLE COSTS 219
2.5.8.3 REPAYABLE ADVANCE 219
2.5.8.4 FISCAL MEASURES 220
2.5.8.5 MATCHING CLAUSE 221
2.5.8.6 SPECIAL AID MEASURES 222
2.5.9 DETAILED ASSESSMENT PROCEDURE 225
2.5.9.1 ASSESSMENT MEASURES 227
2.5.9.2 POSITIVE EFFECTS OF AID 228
2.5.9.3 INCENTIVE EFFECT AND
NECESSITY OF AID 229
2.5.9.4 DISTORTIONS OF COMPETITION
AND TRADE 232
2.5.9.5 BALANCING DECISION 234
XI
2.6 FISCAL INCENTIVE MEASURES 235
2.6.1 HARMFUL COMPETITION 237
2.6.2 CODE OF CONDUCT 244
2.6.3 NOTICE ON DIRECT
TAXATION MEASURES 248
2.6.3.1 NORMATIVE CRITERIA 248
2.6.3.2 . FIRST REQUIREMENT: ADVANTAGE 250
2.6.3.3 SECOND REQUIREMENT: STATE
RESOURCES 252
2.6.3.4 THIRD REQUIREMENT:
DISTORT COMPETITION 252
2.6.3.5
.FOURTH REQUIREMENT:
SELECTIVITY OR SPECIFICITY
253
.2.6.3.6 NORMATIVE JUSTIFICATION 255
2.7
R & D & I T
AX
I
NCENTIVES 263
2.7.1 GENERAL COMPATIBILITY 265
2.7.2 FRAMEWORK COMPATIBILITY 269
2.8 COMPETITION REPORTS 270
2.8.1 REPORT OVERVIEW 270
2.8.2 ANALYSIS 271
2.9 STATE AID REGISTER 274
2.9.1 REGISTER CASES 275
2.9.2 GENERAL ANALYSIS 277
2.9.3 NOTIFIED STATE
AID CASES 278
2.10 STATE AID ASSESSMENT PRACTICE 285
2.10.1 DIRECT R &
D &
I FIP 286
2.10.1.1 CASE C 9 /
2007 TRENT PROJECT 286
2.10.1.2 CASE N 674 / 2006 NEO VAL 287
2.10.2 INDIRECT R& D & I FIP 289
2.10.2.1 CASE N 177 / 2007 SLOVENIA 289
2.10.2.2 CASE N 507 / 2007
ITALY 291
.2.10.2.3 CASE N 480 / 2007
SPAIN 292
2.10.3 ANALYSIS 293
2.11 FOUR FREEDOMS 297
2.11.1 INTERPLAYING.PRINCIPLES 298
2.11.2 DISCRIMINATION / RESTRICTION FEATURES 304
2.11.3 MEMBER STATE JUSTIFICATIONS 307
2.11.4 ECJ DECISIONS 308
2.11.4.1 SOCI6T6 BAXTER 308
2.11.4.2 LABORATOIRES FOURIER 310
2.11.4.3 KINGDOM OF SPAIN 311
2.11.5 EU CONFLICTIVE R&D FIP 312
XII
2.12 BLOCK EXEMPTION REGULATION 315
2.13 WTO 318
2.13.1 WTO ASCM 320
2.13.2 WTO ASCM
VERSUS EC STATE AID 325
2.13.2.1 SIMILARITIES 325
2.13.2.2 DISPARITIES 326
2.13.3 PARALLELS 330
2.13.3.1 FIRST CONDITION 333
. . .2.13.3.2 SECOND CONDITION 333
2.13.3.3 THIRD CONDITION 336
2.13.3.4 FOURTH CONDITION 337
2.13.3.5 SUBSIDIES CONFLICT 340
2.13.4 WTO ASCM VERSUS R & D
& I FRAMEWORK 341
2.13.5 ANALYSIS 344
2.13.5.1 PRECAUTIONARY APPROACH 344
2.13.5.2 AGGRESSIVE APPROACH 346
2.13.5.3 MATCHING CLAUSE 347
2.13.5.4 CONVERGENCE ANALYSIS 348
2.13.5.5 DIVERGENCE ANALYSIS 350
3 INTERNATIONAL TAXATION ANALYSIS ! 353
3.1 INTERNATIONAL TAX SOURCES... 353
3.2 INTERNATIONAL TAX PROBLEMS 355
3.2.1 BUSINESS MODEL 355
3.2.2 PE CONCEPT 359
3.2.2.1 MANUAL ECONOMY 360
3.2.2.2 AUTOMATED ECONOMY 363
3.2.2.3 ELECTRONIC COMMERCE
ECONOMY 364
3.2.2.3.1 ELECTRONIC COMMERCE PE PROBLEMATIC 364
3.2.2.3.2 ELECTRONIC COMMERCE PE SOLUTIONS 366
3.2.2.4 KNOWLEDGE BASED.
ECONOMY 368
3.2.3 R&D&IPE 376
3.2.3.1 CONCEPT 376
3.2.3.2 ARTICLE 5, PARAGRAPH 1: MAIN RULE 377
3.2.3.3 ARTICLE 5, PARAGRAPH 2: POSITIVE LIST 377
3.2.3.4 ARTICLE 5, PARAGRAPH 3: CONSTRUCTION, INSTALLATION AND
ASSEMBLY 378
3.2.3.5 ARTICLE 5, PARAGRAPH 4: NEGATIVE
LIST 381
3.2.3.6 ARTICLE 5, PARAGRAPH 4: DUAL APPROACH CONUNDRUM 385
3.2.3.7 ARTICLE 5, PARAGRAPH 4: DUAL
APPROACH SOLUTIONS 387
XIII
3.2.3.7.1 EXTENSIVE INTERPRETATION UNDER THE
OECD COMMENTARY 387
3.2.3.7.2 STATE PRACTICE 390
3.2.3.7.3 IN - DEPTH ANALYSIS UNDER
THE OECD COMMENTARY 392
3.2.3.7.3.1 FIRST PHASE
: ECONOMIC ANALYSIS 393
3.2.3.7.3.2 SECOND PHASE
: LEGAL ANALYSIS 397
3.2.3.8 INTERPRETATION SUMMARY 401
3.2.3.9 COLLECTING INFORMATION AND^JUPPLYING INFORMATION 402
3.2.3.10 ORGANIZATIONALLY AND GEOGRAPHICALLY
FRAGMENTED 407
3.2.3.11 COORDINATION CENTER 408
3.2.3.12 MANAGER AND
PERSONNEL 409
3.2.4 SERVICE PE 410
3.2.4.1 UN SERVICE PE 410
3.2.4.1.1 R & D & I SUPERVISORY ACTIVITIES 411
3.2.4.1.2 R & D &
I GENERAL SERVICE
PE 414
3.2.4.2 OECD SERVICE
PE 417
3.2.4.3 INTERACTION OECD
MODEL PE VERSUS UN MODEL
PE 421
3.2.5 QUALIFICATION: ARTICLE 5 424
3.2.5.1 TERMINOLOGY 425
3.2.5.2 OECD AND UN MODEL PE;
12 OECD MODEL 427
3.2.5.3 FEES FOR TECHNICAL
SERVICES 432
3.2.5.4 EU ROYALTY
DIRECTIVE DEFINITION 436
3.2.5.5 ARTICLE 14 OECD
MODEL 438
3.2.5.6 ARTICLE 15 AND ARTICLE 20 OECD
MODEL 440
3.2.6 QUANTIFICATION: ARTICLE 7 441
3.2.6.1 ARTICLE 7 OECD MODEL 441
3.2.6.2 ARTICLE 7 UN
MODEL
- US MODEL 448
3.2.6.3 OECD COMMENTARY
INTANGIBLES 450
3.2.6.4 OECD.
AOA INTANGIBLES 452
3.2.6.5 OECD NEW
ARTICLE 7 OECD MODEL 456
3.2.7: DISCRIMINATION: ARTICLE 24 457
3.3 INTERNATIONAL TAX PLANNING 461
3.3.1 PLANNING FACTORS 461
3.3.2 R &
D &
I PLATFORM 462
3.3.3 R & D & I RISKS 464
3.3.4 R &
D &
I FUNCTIONS 465
3.3.5 R & D & I COSTS 466
3.3.6 FISCAL INCENTIVE PROVISIONS 467
3.3.6.1 GENERAL 467
XIV
3.3.6.2 SPECIAL 469
3.3.6.2.1 R &
* & I TAX ALLOWANCE 469
3.3.6.2.2 GENERAL R &
D &
I TAX ALLOWANCE ,...472
3.3.6.2.3 SPECIAL R & D &
I TAX ALLOWANCE 473
3.3.6.2.4 EXTRAORDINARY R & D &
I TAX ALLOWANCE 474
3.3.6.3 R & D TAX CREDIT 475
3.3.6.4 R & D & I EMPLOYEES 479
3.3.7 IPR FISCAL INCENTIVES 483
3.3.7.1 IPR FISCAL CONCESSIONS 487
3.3.7.2 S &
T AND
IPR FISCAL
INCENTIVES 490
3.3.8 BUSINESS STRUCTURES 494
3.3.8.1 FIRST TIER 495
3.3.8.2 SECOND TIER 495
3.3.8.3 THIRD TIER 498
3.3.8.4 FOURTH TIER 500
3.3.9 PLANNING EXAMPLES 502
3.3.9.1 EU PLANNING EXAMPLE
1 ..508
3.3.9.2 EU PLANNING EXAMPLE
2 509
3.3.10 INTERNATIONAL TAXATION
IMPACT 510
* 3.3.10.1 FIRST MAXIMIZATION 511
3.3.10.2. SECOND MAXIMIZATION 512
3.3.10.3 THIRD MAXIMIZATION 514
3.3.10.4 FOURTH MAXIMIZATION 514
3.3.10.5 SUMMARY 515
4 R & D & I FIP DESIGN
MAP... 518
4.1 GENERAL POLICY MAP 518
4.2 R & D & I TAX CREDIT M
AP
518
5 ANNEXES ...519
5.1 ANNEX 1:OECD 2007 TABLES 519
5.2 ANNEX 2:COMPETITION REPORTS 522
5.3 ANNEX 3:STATE AID REGISTER 531
6 CONCLUSIONS 541
7 BIBLIOGRAPHY 546
7.1 AUTHORS 546
7
.2
I
NTERNET 565
XV
|
| any_adam_object | 1 |
| author | Gárate González, Cristián Andrés 1970- |
| author_GND | (DE-588)1052099696 |
| author_facet | Gárate González, Cristián Andrés 1970- |
| author_role | aut |
| author_sort | Gárate González, Cristián Andrés 1970- |
| author_variant | g c a g gca gcag |
| building | Verbundindex |
| bvnumber | BV041904161 |
| classification_rvk | QL 470 |
| ctrlnum | (OCoLC)891213699 (DE-599)BVBBV041904161 |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| publishDateSort | 2013 |
| record_format | marc |
| spelling | Gárate González, Cristián Andrés 1970- Verfasser (DE-588)1052099696 aut Research & development & innovation fiscal incentive provisions vorgelegt von Christian Andrés Gárate González Research and development and innovation fiscal incentive provisions 2012 [erschienen] 2013 XV, 565 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier München, Univ., Diss., 2013 OECD (DE-588)5157-3 gnd rswk-swf Steuervergünstigung (DE-588)4057476-3 gnd rswk-swf Welthandel (DE-588)4065365-1 gnd rswk-swf Geistiges Eigentum (DE-588)4136832-0 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content OECD (DE-588)5157-3 b Welthandel (DE-588)4065365-1 s Geistiges Eigentum (DE-588)4136832-0 s Steuervergünstigung (DE-588)4057476-3 s DE-188 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027347838&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gárate González, Cristián Andrés 1970- Research & development & innovation fiscal incentive provisions OECD (DE-588)5157-3 gnd Steuervergünstigung (DE-588)4057476-3 gnd Welthandel (DE-588)4065365-1 gnd Geistiges Eigentum (DE-588)4136832-0 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4057476-3 (DE-588)4065365-1 (DE-588)4136832-0 (DE-588)4113937-9 |
| title | Research & development & innovation fiscal incentive provisions |
| title_alt | Research and development and innovation fiscal incentive provisions |
| title_auth | Research & development & innovation fiscal incentive provisions |
| title_exact_search | Research & development & innovation fiscal incentive provisions |
| title_full | Research & development & innovation fiscal incentive provisions vorgelegt von Christian Andrés Gárate González |
| title_fullStr | Research & development & innovation fiscal incentive provisions vorgelegt von Christian Andrés Gárate González |
| title_full_unstemmed | Research & development & innovation fiscal incentive provisions vorgelegt von Christian Andrés Gárate González |
| title_short | Research & development & innovation fiscal incentive provisions |
| title_sort | research development innovation fiscal incentive provisions |
| topic | OECD (DE-588)5157-3 gnd Steuervergünstigung (DE-588)4057476-3 gnd Welthandel (DE-588)4065365-1 gnd Geistiges Eigentum (DE-588)4136832-0 gnd |
| topic_facet | OECD Steuervergünstigung Welthandel Geistiges Eigentum Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027347838&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT garategonzalezcristianandres researchdevelopmentinnovationfiscalincentiveprovisions AT garategonzalezcristianandres researchanddevelopmentandinnovationfiscalincentiveprovisions |