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...
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| Main Author: | |
|---|---|
| Other Authors: | , , , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2023
|
| Series: | OECD Taxation Working Papers
no.60 |
| Subjects: | |
| Online Access: | DE-862 DE-863 |
| Summary: | 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. |
| Physical Description: | 1 Online-Ressource (58 Seiten) 21 x 28cm. |
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| spelling | González Cabral, Ana Cinta VerfasserIn aut Design features of income-based tax incentives for R&D and innovation Ana Cinta, González Cabral ... [et al] Paris OECD Publishing 2023 1 Online-Ressource (58 Seiten) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.60 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. Taxation O'Reilly, Pierce MitwirkendeR ctb Appelt, Silvia MitwirkendeR ctb Galindo-Rueda, Fernando MitwirkendeR ctb Hanappi, Tibor MitwirkendeR ctb |
| 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 |
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