Tax treatment of research and development expenditure

International Bureau for Fiscal Documentation

No 13, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This study provides an overview of the tax treatment of research and development expenditure in the 25 Member States, Japan and the US. It describes both the treatment under the normal tax systems and any specific incentive schemes.

Keywords: European Union; taxation; company taxation (search for similar items in EconPapers)
JEL-codes: H23 H24 (search for similar items in EconPapers)
Pages: 230 pages
Date: 2004-12
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