Tax incentives on research and development (R&D)
By: general reporter: Robert J. Danon ; discussion leader: Stephen Shay
Series: Cahiers de droit fiscal international -- volume 100a; Cahiers de droit fiscal international -- v. 100a
Publisher: Sdu Uitgevers
Published: 2015
Place of publication: The Hague
Language: eng
Number of pages: 870
ISBN-13: 9789012395045
Subjects: Industrial Research; Taxation; Law and legislation; Congresses; Research and development tax credit; Tax incentives
Notes: "Subject 1."

69th Congress of the International Fiscal Association, Basel 2015.

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