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

Journal

Author

Pérez Bernabeu, B.

Country

European Union

Published Date

6 September 2018

Issue

European Taxation 2018 (Volume 58), No. 10

DOI

https://doi.org/10.59403/vh43kd

Document

Go to Tax Research Platform

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