Narrow your search

Library

ULB (9)

KU Leuven (4)

Odisee (3)

Thomas More Kempen (3)

Thomas More Mechelen (3)

UCLL (3)

ULiège (3)

VIVES (3)

UGent (2)

FARO (1)

More...

Resource type

book (5)

dissertation (3)

article (1)


Language

English (5)

French (3)

German (1)


Year
From To Submit

2024 (1)

2022 (1)

2020 (1)

2019 (1)

2013 (1)

More...
Listing 1 - 9 of 9
Sort by

Article
Tax Treatment of Business Investments in Intellectual Assets : An International Comparison
Author:
Year: 2006 Publisher: Paris : OECD Publishing,

Loading...
Export citation

Choose an application

Bookmark

Abstract

In a knowledge-based economy, business performance and overall levels of economic growth are increasingly dependent on the development and exploitation of intellectual assets. A number of OECD countries offer tax incentives to encourage and reward business expenditures on intellectual assets. This working paper examines the tax treatment of corporate expenditures on selected intellectual assets and develops an indicator of the relative generosity of tax systems in OECD countries to such investments. Five types of intellectual assets are considered: research and development (R&D), patents, workforce training, software and organisational change. The paper shows that although tax incentives have, to date, mainly favoured R&D expenditures, they are gradually embracing other types of intellectual assets, especially in those countries that provide more generous tax treatment of R&D. Nineteen OECD countries had specific R&D tax incentives in place in 2005, up from only 12 in 1996, and 6 offered tax incentives for corporate training.


Book
Gardens of the Hesperides : a book on old and new plants for Egypt and similar climes
Author:
Year: 1960 Publisher: Cairo : Anglo-Egyptian Bookshop,

Loading...
Export citation

Choose an application

Bookmark

Abstract


Book
Z teorii i praktyki zapożyczeń literackich w Rosji w XVIII wieku
Author:
ISBN: 8381429137 8381429129 Year: 2020 Publisher: Łódź University Press

Loading...
Export citation

Choose an application

Bookmark

Abstract

Keywords


Book
Progress in Performance Management : Industry Insights and Case Studies on Principles, Application Tools, and Practice
Authors: ---
ISBN: 3030205339 3030205347 Year: 2019 Publisher: Cham : Springer International Publishing : Imprint: Springer,

Loading...
Export citation

Choose an application

Bookmark

Abstract

This book provides a holistic and pragmatic approach to performance management throughout the business value chain, and demonstrates the optimal design and use of performance management in order to achieve competitive advantage. A wealth of best practices, case studies and real-world examples are used to reveal the diversity of performance measurement methods, methodologies and principles in practice. Readers will gain comprehensive insights into the status quo of performance management, including primary functions such as supply, operations and sales, and secondary functions like finance, human resources, and information systems. Focusing on ‘best-in-class’ performance excellence, the book offers the ideal guide for any organization pursuing competitive advantages across all corporate functions and focusing on value-adding activities.


Book
The Power of Perceptions in the Middle East
Authors: --- ---
ISBN: 9783030991500 3030991504 Year: 2022 Publisher: Cham Springer International Publishing :Imprint: Springer

Loading...
Export citation

Choose an application

Bookmark

Abstract


Dissertation
La régulation financière protège-t-elle suffisamment les consommateurs?

Loading...
Export citation

Choose an application

Bookmark

Abstract

Keywords


Dissertation
Le développement du numérique dans le monde de l'édition du livre. Rencontre entre le livre électronique (eBook) et les bibliothèques publiques.

Loading...
Export citation

Choose an application

Bookmark

Abstract

Keywords


Dissertation
La collaboration entre les services d'aide à la jeunesse dans le cadre de la prise en charge des mineurs ayant commis un fait qualifié infraction

Loading...
Export citation

Choose an application

Bookmark

Abstract

Keywords

Listing 1 - 9 of 9
Sort by