European R&D Tax Incentives : Contribution to the Emergence of a Concept

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.

Georges Cavalier: Maître de conférences à l'Université Jean Moulin Lyon 3
With the contributions of Felipe Alonso Murillo, Hrvoje Arbutina, Gyenge Balàzs, Mehdy Ben Brahim, Jasna Bogovac, Klàra Gellén, Mario Grandinetti, Emer Hunt, Karlis Ketners, Sabine Kirchmayr Schliesselberger, Ziemowit Kukulski, Steffen Lampert, Maria Marquardsen, Athina Moraiti, Thierry Obrist, Evgenia Papadopoulou, Paloma Schwarz, Malgorzata Sek, Brent Springael and Tomi Viitala.