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dewey-ones:"336 - Public finance"
product_txtF_mv:"OECD Books and Papers"
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1
Design features of income-based tax incentives for R&D and innovation
by
González Cabral, Ana Cinta
Published 2023
OECD Publishing
“
... and development (R&D) and innovation activities, such as
intellectual
property regimes, have become widespread...
”
Read Now
2
Effective tax rates for R&D intangibles
by
González Cabral, Ana Cinta
Published 2023
OECD Publishing
“
...Tax incentives such as
intellectual
property regimes provide for reduced taxation of the income...
”
Read Now
3
A time series perspective on income-based tax support for R&D and innovation
by
González Cabral, Ana Cinta
Published 2023
OECD Publishing
“
... research and development (R&D) and innovation activities, such as
intellectual
property regimes, has...
”
Read Now
4
Harmful Tax Practices - 2017 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
Published 2018
OECD Publishing
“
...) transparency on certain aspects of
intellectual
property regimes. Recommendations are issued where improvements...
”
Read Now
5
Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
Published 2017
OECD Publishing
“
... on certain aspect of
intellectual
property regimes. This report reflects the outcome of the first peer review...
”
Read Now
6
Innovation, patent location and tax planning by multinationals
by
Bieltvedt Skeie, Øystein
Published 2017
OECD Publishing
“
... that lower corporate taxes, either in the form of a lower statutory rate or a preferential
intellectual
...
”
Read Now
7
Harmful Tax Practices - 2019 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
Published 2020
OECD Publishing
“
...) transparency on certain aspects of
intellectual
property regimes. The reviews of confidentiality...
”
Read Now
8
Harmful Tax Practices - 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
Published 2023
OECD Publishing
“
... on the exchanges on rulings, and transparency on certain aspects of
intellectual
property regimes. This report...
”
Read Now
9
Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
Published 2022
OECD Publishing
“
... on the exchanges on rulings, and transparency on certain aspects of
intellectual
property regimes. This report...
”
Read Now
10
Harmful Tax Practices - 2018 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
Published 2019
OECD Publishing
“
...) transparency on certain aspects of
intellectual
property regimes. Recommendations are issued where improvements...
”
Read Now
11
Harmful Tax Practices - 2020 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5
Published 2021
OECD Publishing
“
...) transparency on certain aspects of
intellectual
property regimes. The reviews of confidentiality...
”
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Organisation for Economic Co-operation and Development
7
Appelt, Silvia
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Galindo-Rueda, Fernando
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