Design features of income‑based tax incentives for R&D and innovation
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on...
