R&D Tax Incentives in Europe

Journal
Bal, A.M.; Offermanns, R.H.M.J.
European Union
European Taxation 2012 (Volume 52), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.