Taxation of Knowledge-Based Capital Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations
This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC. The paper analyses the tax treatment of interna...
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| Formato: | Capítulo de libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2016.
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| Colección: | OECD Taxation Working Papers,
no.24. |
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704609806719 |
