engleski

For a European Approach to R&D Tax Incentive(s) - Study of the European Law Institute

This Study proposes new solutions to cope with the diverging interpretations of the definition of R&D and of eligible R&D costs, together with a conceptual framework for R&D costs in the course of tax harmonisation, particularly in the EU. The results are based on a theoretical and comparative analysis of the reports prepared by National Correspondents of 14 EU Members States and Switzerland on the basis of the legislation and practice in their respective jurisdictions.

R&D tax incentive, EU law, CCCTB, CCTB

National Correspondents: Felipe Alonso Murillo (Professor, Spain) Hrvoje Arbutina (Professor, Croatia) Gyenge Balàzs (Associate Lecturer, Hungary) Jasna Bogovac (Associate Professor, Croatia) Klàra Gellén (Professor, Hungary) Mario Grandinetti (Professor, Italy) Emer Hunt (Professor, Ireland) Karlis Ketners (Professor, Latvia) Sabine Kirchmayr Schliesselberger (Professor, Austria) Ziemowit Kukulski (Professor, Poland) Steffen Lampert (Professor, Germany) Maria Marquardsen (Assistant Professor, Germany) Athina Moraiti (Lawyer, Greece) Thierry Obrist (Professor, Switzerland) Evgenia Papadopoulou (Judge, Greece) Paloma Schwarz (Assistant Professor, Luxembourg) Malgorzata Sek (Adjunct Professor, Poland) Brent Springael (Lawyer, Belgium) Tomi Viitala (Professor, Finland)