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

Type

Journal

Author

Pérez Bernabeu, B.

Country

European Union

Published Date

September 6, 2018

Issue

European Taxation 2018 (Volume 58), No. 10

DOI

https://doi.org/10.59403/vh43kd

Document

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In this article, the author examines R&D incentives under the 2016 CCTB Directive Proposal.