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
收藏
页码：17 / 23
页数：7
相关论文
共 50 条
12345