To what extent are tax incentives for research & development compatible with European Union Law?
(2012) HARN60 20121Department of Business Law
- Abstract
- The paper deals with the question to what extent tax incentives especially designed to promote research and development are compatible with European Union Law. Therefore tax incentives are analysed with special regard to the Fundamental Freedoms and the State aid provision.
It can be found that legislators have three basic possibilities given by European Union Law, which differ in the freedom of design of the tax incentive.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/2544593
- author
- Bornemann, Tobias LU
- supervisor
- organization
- course
- HARN60 20121
- year
- 2012
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- tax incentives, R&D, EU Law, Tax Law, European Tax Law, International Tax Law
- language
- English
- id
- 2544593
- date added to LUP
- 2012-06-21 14:31:16
- date last changed
- 2012-06-21 14:31:16
@misc{2544593, abstract = {{The paper deals with the question to what extent tax incentives especially designed to promote research and development are compatible with European Union Law. Therefore tax incentives are analysed with special regard to the Fundamental Freedoms and the State aid provision. It can be found that legislators have three basic possibilities given by European Union Law, which differ in the freedom of design of the tax incentive.}}, author = {{Bornemann, Tobias}}, language = {{eng}}, note = {{Student Paper}}, title = {{To what extent are tax incentives for research & development compatible with European Union Law?}}, year = {{2012}}, }