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Tax Aspects of Research and Development within the European Union

Włodzimierz Nykiel , Adam Zalasiński

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Product info / Cechy produktu
Rodzaj (nośnik) / Item type książka / book
Dział / Department Książki i czasopisma / Books and periodicals
Autor / Author Włodzimierz Nykiel , Adam Zalasiński
Tytuł / Title Tax Aspects of Research and Development within the European Union
Język / Language angielski
Seria (cykl) / Part of series MONOGRAFIE LEX
Wydawca / Publisher Wolters Kluwer
Rok wydania / Year published 2014
Rodzaj oprawy / Cover type Twarda
Wymiary / Size 13.0x20.5 cm
Liczba stron / Pages 320
Ciężar / Weight 0.4000 kg
ISBN 9788326431999 (9788326431999)
EAN/UPC 9788326431999
Stan produktu / Condition nowy / new - sprzedajemy wyłącznie nowe nieużywane produkty
Nowadays, a modern, knowledge-based economy is the key to attaining and sustaining a competitive advantage. Thus, countries undertake various measures to foster development and acquisition of intellectual property and implementation of breakthrough technologies. These measures may include tax incentives. However, what is often forgotten is that tax systems may also discourage R&D activities and IP transfers, or simply remain neutral.

This book is a result of the international conference "Tax Aspects of Research and Development - Towards More Sustainable Development in the EU" organised by the Centre of Tax Documentation and Studies of the University of Łodź, Poland, on 16 December 2011.

The idea behind the book is to provide an overview of the income tax aspects of R&D activities and IP transfers and licensing in the EU Member States. The authors aim to assess how tax measures may influence development and movement of IP between the EU Member States and how they relate to the rules on freedom of movement, state aid and competition.

Specific issues dealt with in thematic reports include R&D- and IP-related tax incentives applicable in selected EU Member States and state aid limitations thereof, tax measures posing restrictions to cross-border R&D activities and transfers of IP (e.g. exit taxes, CFC rules) as well as transfer pricing aspects of IP transfers. These specific issues are summarised in a general report, whereby some conclusions are drawn.

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