Income tax treatment of research and development expenditure

Journal
Holmes, E.; Holmes, K.J.
New Zealand
Asia-Pacific Tax Bulletin 2008 (Volume 14), No. 6
FormatPDF
EUR
40
| USD
45 (VAT excl.)

The recent changes to the income tax treatment of expenditure incurred on research and development is discussed with particular emphasis on the use of tax credits for such expenditure.