European Union - Shaping Input Tax Incentives for Companies Spending on R&D under the 2016 CCTB Directive Proposal

  1. Pérez Bernabeu, Begoña
Journal:
European taxation

ISSN: 0014-3138

Year of publication: 2018

Volume: 58

Issue: 10

Pages: 463-470

Type: Article

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Abstract

In this article, the author examines R&D incentives under the 2016 CCTB Directive Proposal.

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