This article sets out some background information and reflections of the author on the R&D tax incentive schemes included in the Common Corporate Tax Base (CCTB) Proposal. In particular the author analyzes the stimulus to private R&D through ad hoc tax incentives included in the CCTB Proposal and dives into the actual provisions included in the Proposal highlighting the most relevant issues connected with their design and interpretation. Moreover, the author explores the interaction between the CCTB Proposal and the granting by Member States of domestic R&D tax incentives.
Arginelli, P., The R&D Tax Incentives, in Weber, D., Van De Streek, J. (ed.), The EU Common Consolidated Corporate Tax Base: Critical Analysis, Kluwer Law International, Amsterdam 2018: 49- 64 [http://hdl.handle.net/10807/127464]
The R&D Tax Incentives
Arginelli, Paolo
2018
Abstract
This article sets out some background information and reflections of the author on the R&D tax incentive schemes included in the Common Corporate Tax Base (CCTB) Proposal. In particular the author analyzes the stimulus to private R&D through ad hoc tax incentives included in the CCTB Proposal and dives into the actual provisions included in the Proposal highlighting the most relevant issues connected with their design and interpretation. Moreover, the author explores the interaction between the CCTB Proposal and the granting by Member States of domestic R&D tax incentives.
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