EU R&D TAX CREDITS HAVE MIXED RECORD SAYS DETAILED REPORT

THE EFFECT of research and development tax incentives on commercial R&D expenditure is unclear, according to a weighty European Commission analysis – although its authors venture that the positive impact on start-up firms can be above average. The report benchmarks the 20 most effective schemes in the European Union (EU): a French tax credit for young innovative enterprises (Jeunes Entreprises Innovantes); Norway’s ‘SkatteFUNN’ tax credit; and Denmark’s ‘Accelerated amortisation’ scheme. See ...


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