Avdrag för FoU : Innebär tillägget verksamheten i övrigt en faktisk utvidgning av avdragsrätten för FoU i förhållande till den tidigare lydelsen av IL 16 kap 9 §?
In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The pu...
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| Format: | Others |
| Language: | Swedish |
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Högskolan i Jönköping, Internationella Handelshögskolan
2012
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19136 |