An edition of Tax incentives on research and development (R&D)
(2015)
Tax incentives on research and development (R&D)
by Robert J. Danon, Stephen E. Shay, and International Fiscal Association. Congre...
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| Edition | Availability |
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1
Tax incentives on research and development (R&D)
2015, Sdu Uitgevers
in English
9012395046 9789012395045
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Book Details
Table of Contents
1.
Introduction and structure of the general report, p.19 -- -- 2.
General tax policy issues, p.20 -- -- 2.1.
R&D tax incentives and tax neutrality, p.20 -- -- 2.1.1.
The issue, p.20 -- -- 2.1.2.
Internal neutrality between beneficiaries of R&D tax incentives, p.23 -- -- 2.1.2.1.
Neutrality between potential beneficiaries, p.23 -- -- 2.1.2.2.
Neutrality between resident and non-resident taxpayers, p.25 -- -- 2.2.
R&D tax incentives and proportionality, p.26 -- -- 2.2.1.
The issue, p.26 -- -- 2.2.2.
Impact on two key design issues, p.27 -- -- 2.2.2.1.
The nexus with the R&D activity: territorial versus personal approach, p.27 -- -- 2.2.2.2.
Definition of qualifying R&D and expenditure, p.29 -- -- 3.
R&D input tax incentives, p.32 --
3.1.
Selected trends, p.32 -- -- 3.1.1.
Incremental versus volume-based input incentives, p.32 -- -- 3.1.2.
Enhanced allowances versus tax credits, p.33 -- -- 3.1.3.
Carryover of tax benefits and coordination with output R&D tax incentives (patent boxes), p.33 -- -- 3.2.
Outsourcing of R&D functions, p.33 -- -- 3.3.
Impact of lack of coordination within the European Union, p.35 -- -- 3.4.
Need for a coordinated approach within the European Union?, p.36 -- -- 4.
R&D output tax incentives (patent boxes), p.37 -- -- 4.1.
Introduction, p.37 -- -- 4.2.
General tax policy issues rasied by patent boxes, p.39 --
4.2.1.
Suitability of patent boxes for promoting R&D, p.39 -- -- 4.2.2.
Selected design issues, p.39 -- -- 4.2.2.1.
Definition of qualifying IP assets, p.39 -- -- 4.2.2.2.
The link with the R&D activity, p.41 -- -- 4.2.2.3.
Relation to R&D expenses and input tax incentives, p.42 -- -- 4.3.
Patent boxes and the modified nexus approach, p.43 -- -- 4.3.1.
Background and scope of BEPS action item 5, p.43 -- -- 4.3.2.
General overview of modified nexus approach, p.45 -- -- 4.3.3.
Discussion of selected issues, p.46 -- -- 4.3.3.1.
Qualifying taxpayers, p.46 -- -- 4.3.3.2.
Qualifying IP assets, p.47 -- -- 4.3.3.3.
Outsourcing of R&D functions, p.48 -- -- 4.3.3.3.1.
Distinction between related and unrelated party outsourcing, p.48 -- -- 4.3.3.3.2.
Distinction between EU Member States and non-EU countries, p.49 -- -- 4.3.3.4.
Tracking income and expenditure, p.50 -- -- 4.3.4.
Impact of the modified nexus approach on related issues?, p.51 -- -- 4.3.4.1.
Transfer pricing, p.51 -- -- 4.3.4.2.
Controlled foreign company (CFC) rules, p.51 -- -- 4.3.4.3.
Domestic anti-abuse rules applied by the source state, p.53 -- -- 4.3.4.4.
Treaty benefits to be granted by the source state, p.54 -- -- 5.
Conclusions: a common legal framework for R&D tax incentives, p.55.
Edition Notes
"Subject 1."
69th Congress of the International Fiscal Association, Basel 2015.
Includes bibliographical references.
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