Tax Treatment of Business Investments in Intellectual Assets: An International Comparison
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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In a knowledge-based economy, business performance and overall levels of economic growth are increasingly dependent on the development and exploitation of intellectual assets. A number of OECD countries offer tax incentives to encourage and reward business expenditures on intellectual assets. This working paper examines the tax treatment of...
