The R&D Tax Concession - Where to now?

被引：0

作者：

Jeffrey, I ^{[1
]}

Davis, J ^{[1
]}

Gilfedder, H ^{[1
]}

机构：

[1] COOPERS & LYBRAND,R&D TAXAT SERV GRP,MELBOURNE,VIC 3000,AUSTRALIA

来源：

AUSTRALASIAN BIOTECHNOLOGY | 1997年 / 7卷 / 01期

关键词：

D O I：

暂无

中图分类号：

Q81 [生物工程学（生物技术）]; Q93 [微生物学];

学科分类号：

071005 ; 0836 ; 090102 ; 100705 ;

摘要：

After 12 years, the Research and Development (''R&D'') Tax Concession remains the major Federal Government industry R&D incentive program. However, recent changes to the operation of the concession, particularly the change in the deduction rate from 150% to 125%, are forcing companies to reassess the benefits of claiming and to review their R&D management systems. The major changes to the concession are summarised and some key management issues highlighted.

引用

页码：17 / 23

页数：7

共 50 条

[1] The R&D tax concession - Where to now? .2.
Jeffrey, I
Davis, J
Gilfedder, H
[J]. AUSTRALASIAN BIOTECHNOLOGY, 1997, 7 (03) : 163 - 166
[2] R&D tax concession
不详
[J]. AUSTRALASIAN BIOTECHNOLOGY, 1996, 6 (04) : 195 - 196
[3] R&D Tax Concession
不详
[J]. AUSTRALASIAN BIOTECHNOLOGY, 1999, 9 (05) : 236 - 236
[4] New incentives for R&D -: Recent changes to R&D tax concession:: 175% tax concession and cash rebates for R&D
Muttilainen, S
Needham, A
[J]. AUSTRALASIAN BIOTECHNOLOGY, 2002, 12 (04) : 49 - 51
[5] R&D Tax Concession for FMCG companies
Stein, K.
[J]. FOOD AUSTRALIA, 2009, 61 (07): : 261 - 261
[6] Goldsworthy calls for higher R&D tax concession for IT
Pockley, P
[J]. SEARCH, 1997, 28 (08): : 233 - 233
[7] Taxation concession for R&D - A viable option?
Conley, D
[J]. AUSTRALASIAN BIOTECHNOLOGY, 1996, 6 (06) : 358 - 359
[8] The 1990 R&D tax credit: A uniform tax on inputs and a subsidy for R&D
Watson, H
[J]. NATIONAL TAX JOURNAL, 1996, 49 (01) : 93 - 103
[9] Stock options, R&D, and the R&D tax credit
Brown, Jennifer L.
Krull, Linda K.
[J]. ACCOUNTING REVIEW, 2008, 83 (03): : 705 - 734
[10] Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003
Kasahara, Hiroyuki
Shimotsu, Katsumi
Suzuki, Michio
[J]. JOURNAL OF THE JAPANESE AND INTERNATIONAL ECONOMIES, 2014, 31 : 72 - 97

← 1 2 3 4 5 →