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Netherlands - Amendments and Developments Involving Netherlands Tax Incentives Promoting R&D Activities

Country:
Netherlands
Author:
P. Schrievers; M. Emonts
Issue:
European Taxation, 2016 (Volume 56), No 8
Published:
15 July 2016
The Netherlands government promotes engagement in research and development (R&D) activities through a preferential corporate income tax regime and specific R&D tax incentives granted to employers with regard to salaries paid to employees who carry on qualifying R&D activities and related capital expenditure. This note describes developments in relation to these provisions.
 
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