Shaping Input Tax Incentives for Companies Spending on R&D under the 2016 CCTB Directive Proposal

Abstract

In this article, the author examines R&D incentives under the 2016 CCTB Directive Proposal. ; This article was developed within the framework of a research project financed by the Spanish Ministry of Economy, Industry and Competitiveness (Ref. DER2015-68072-P, MINECO/FEDER). The underlying research was also funded by an "aid to excellence research" of the regional government of Comunidad Valenciana (PROMETEO/2016/053).