A Survey of Taxation and Corporate Innovation
Publisher:
PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft
A snapshot of how multinational companies leverage tax incentives to shape their R&D and intellectual property strategies.
Tax considerations prove significantly more influential for patent location decisions than for R&D site selection
Cash flow benefits, planning certainty, and program simplicity emerge as the most effective design features for R&D tax incentives
Evidence that most multinationals consider holding patents in countries different from where research is actually conducted
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Year:
2015
Language:
German
Pages:
27
File Format:
Abstract
R&D tax incentives play an increasing role in international tax policy. PwC together with the University of Mannheim and the Centre for European Economic Research (ZEW) in Mannheim conducted a joint survey of PwC Global clients. The key goal of this survey was to find out whether and if yes, how R&D tax incentives impact decisions of multinationals on where to locate R&D activities.