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http://hdl.handle.net/10609/57925
Title: | Fiscalitat internacional del coneixement |
Author: | Belda, Ignasi |
Tutor: | Oliver Cuello, Rafael |
Others: | Universitat Oberta de Catalunya |
Abstract: | This work consists of a compilation of fiscal regulations on the knowledge economy in the countries of Canada, Switzerland, the United States of America, the Netherlands, Belgium, Spain, the United Kingdom, Germany, France and Italy. It also analyzes European and OECD harmonization in this area. The jurisdictions analyzed account for approximately 50% of world GDP. |
Keywords: | taxation R+D international deductions I+D corporation tax comparative law |
Document type: | info:eu-repo/semantics/masterThesis |
Issue Date: | 1-Jun-2016 |
Publication license: | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
Appears in Collections: | Treballs finals de carrera, treballs de recerca, etc. |
Files in This Item:
File | Description | Size | Format | |
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ibeldaTFM0616memòria.pdf | Memòria del TFM | 1,2 MB | Adobe PDF | View/Open |
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