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

  1. Pérez Bernabeu, Begoña
Aldizkaria:
European taxation

ISSN: 0014-3138

Argitalpen urtea: 2018

Alea: 58

Zenbakia: 10

Orrialdeak: 463-470

Mota: Artikulua

Beste argitalpen batzuk: European taxation

Laburpena

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