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European Union - R&D Tax Incentives in Europe

Country:
European Union
Author:
A. Bal; R. Offermanns
Issue:
European Taxation, 2012 (Volume 52), No 4
Published:
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.
 
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