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Die EU-Mitgliedstaaten haben sich das Ziel gesetzt, die Aufwendungen für Forschung und Entwicklung (FuE) bis zum Jahr 2010 auf 3% des Bruttoinlandsprodukts (BIP) anzuheben. Deutschland liegt mit einem Anteil der FuE-Aufwendungen von 2,54% des BIP unter der geforderten 3%-Marke. Zur Erreichung des Lissabon-Ziels führt die EU-Kommission eine steuerliche Breitenförderung von FuE als wichtige Maßnahme an. In Deutschland existieren im Gegensatz zur Mehrzahl der EU-Mitgliedstaaten sowie zu bedeutsamen Drittstaaten keine speziellen steuerlichen Maßnahmen zur FuE-Förderung. Die Arbeitsgruppe "Steuerliche FuE-Förderung" der Forschungsunion Wirtschaft - Wissenschaft prüft in diesem Bericht, ob, inwieweit und mittels welcher Instrumente auch in Deutschland eine direkte steuerliche FuE-Förderung in Erwägung gezogen werden kann. Als Ergebnis werden konkrete Vorschläge zur Ausgestaltung einer steuerlichen FuE-Förderung in Deutschland entwickelt.

Commercial law. --- Finance, Public. --- Economic development. --- Business enterprises --- Business tax --- Commercial Law. --- Public Economics. --- Economic Development, Innovation and Growth. --- Business Taxation and Tax Law. --- Taxation. --- Law and legislation. --- Research --- Research and development tax credit --- Tax incentives --- Finance

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The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

Corporations -- Taxation -- Law and legislation -- European Union countries. --- Corporations --- Law - Non-U.S. --- Law, Politics & Government --- Law - Europe, except U.K. --- Law, General & Comparative --- Taxation --- Law and legislation --- Tax accounting --- Accounting --- Law. --- Tax accounting. --- Tax laws. --- Private international law. --- Conflict of laws. --- International law. --- Comparative law. --- Public finance. --- Private International Law, International & Foreign Law, Comparative Law. --- European Law. --- Business Taxation/Tax Law. --- Financial Law/Fiscal Law. --- Finance, Public --- Private International Law, International & Foreign Law, Comparative Law . --- Cameralistics --- Public finance --- Currency question --- Public finances --- Law—Europe. --- Tax laws --- Tax legislation --- Tax regulations --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Law --- Legal polycentricity --- Civil law

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Double taxation. --- Income tax --- Corporations --- International business enterprises --- Tax planning. --- Foreign income. --- Taxation --- Law and legislation. --- Taxation --- Law and legislation.

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Financial law --- inkomstenbelastingen --- financieel recht

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