Pregled bibliografske jedinice broj: 1131882
For a European Approach to R&D Tax Incentive(s) - Study of the European Law Institute
For a European Approach to R&D Tax Incentive(s) - Study of the European Law Institute, 2021. (elaborat/studija).
CROSBI ID: 1131882 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
For a European Approach to R&D Tax Incentive(s)
- Study of the European Law Institute
Autori
Cavalier, Georges ; Barnéoud, Rémi ; Ben Brahim, Mehdy ; Guedon, Pablo ; Murillo, Felipe Alonso ; Bogovac, Jasna ; et al.
Vrsta, podvrsta
Ostale vrste radova, elaborat/studija
Godina
2021
Ključne riječi
R&D tax incentive, EU law, CCCTB, CCTB
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija, Pravo
Napomena
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)
