Fiscal law 2 results

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  1. European R&D Tax Incentives

    European R&D Tax Incentives

    Contribution to the Emergence of a Concept
    Book | 1st edition 2025 | Europe | Georges Cavalier

    How can Europe build a coherent tax framework for innovation? In European R&D Tax Incentives, Georges Cavalier explores how national R&D tax systems — from France to Germany and beyond — can converge toward a shared legal concept of research.
    Drawing on the work of the European Law Institute (ELI) and the EU Platform for Tax Good Governance, this groundbreaking study offers both a conceptual map and practical guidance for a more transparent, efficient, and integrated European R&D tax policy.

     

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