Effective tax rates for R&D intangibles
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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资源简介：
Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of...
