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

Country:
European Union
Author:
B. Pérez Bernabeu
Issue:
European Taxation, 2018 (Volume 58), No 10
Published:
6 September 2018
In this article, the author examines R&D incentives under the 2016 CCTB Directive Proposal.
 
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