Five need-to-knows on 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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https://www.oecd.org/en/blogs/2024/11/five-need-to-knows-on-income-based-tax-incentives-for-rd-and-innovation.html
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This blog highlights five need-to knows about Income-based tax incentives for R&D and innovation (IBTIs) – the key categories of IBTIs, and their use, design, generosity and cost to governments – drawing on the latest OECD evidence in this area.
