argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: EU - R&D incentives

Recently, the European Union has decided to analyze and take stock of the situation on deductions and tax credits to encourage individuals to invest in innovation
Investments in R&D are now a key factor not only for innovation in itself, but for productivity and for economic growth as a whole and countries increasingly rely on fiscal support to stimulate investment in Research and Development. However, the bonus or preferred benefit tax regime changes between country and country, having to combine the design features of tax incentives with the specific characteristics of national tax systems. The analyzes and elaborations conducted indicate that the forms of deduction based on complex and specific schemes, such as those related to the Patent box, the patents and the exploitation that derives from the intellectual property with the related benefits that it entails in terms of profits, tend to be opted only by large companies, in particular, multinational companies, less by the rest of the entrepreneurial world.