Tax treatment of R&D expenses in Germany

Journal
Loh, A.; Im Schlaa, S.
International Transfer Pricing Journal 2007 (Volume 14), No. 1
PriceUSD 45

Part of a comparative survey composed to provide a better understanding of the available alternatives for the tax-efficient structuring of research and development activities abroad. The focus is solely on the corporate income tax treatment of R&D expenses (and not on e.g. wage tax or payroll tax regulations). The study is particularly intended to give an update of the most recent rules and regulations in this field.