Taxation paper No 52: A Study on R&D Tax Incentives: Final report. R&D tax incentive schemes are widely adopted in advanced economies, including innovation leaders like the United States and Japan. Within the EU, only Germany and Estonia currently do not have a tax policy aimed directly at stimulating innovation. Although tax incentives are common, they are far from homogeneous and differ substantially across the 33 countries surveyed in this report, with most countries offering more than one type of instrument. R&D tax credits are the most popular type of incentive (present in 21 countries), followed by enhanced allowances (sixteen countries) and accelerated depreciation (thirteen countries). The vast majority of tax incentives are based on corporate income taxes, while eight countries have (additional) incentives that apply to social contributions and/or wage taxes. Tax benefits applying to income from innovation (mostly patent boxes) are proliferating. At the moment of writing, eleven EU member states offered corporate tax reduction for income resulting from to intellectual property.

Link to Taxation paper No 52


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Loonbelasting, Vennootschapsbelasting

H&I: Previews


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