wolters kluwer

Opis

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....

Sposoby płatności

• Płatność przy odbiorze
• Przelew bankowy
• Karta kredytowa

Dostawa towaru

• Śledzenie stanu zamówienia
• Poczta Polska
• Przesyłka kurierska