European Union - R&D Tax Incentives in Europe
- European Union
- A. Bal; R. Offermanns
- European Taxation, 2012 (Volume 52), No 4
- 29 February 2012
In this article, the authors outline basic R&D concepts and provide an overview of tax incentives available in selected European countries. In particular, the article examines the current R&D framework in Germany, which lacks tax incentives, and makes recommendations for their introduction.