Author: K. Hardy
Publisher:
ISBN: 9781842604427
Category :
Languages : en
Pages :
Book Description
This book reviews the Irish tax reliefs for research and development and innovation. It gives an explanation of the R&D tax credit, including analysis of what are R&D activities and eligible expenditure, documentation requirements, guidance on how to avoid common pitfalls, how to process a claim and insights into how Revenue audit R&D claims. It analyses what intangible assets qualify for relief and how the allowance is calculated. Finally it provides an overview of the Knowledge Development Box including documentation requirements, qualifying assets, how to calculate the relief, make a claim and the interaction with the R&D tax credit.
The Professional's Guide to the R&D Tax Credit, KDB and Related Reliefs
Author: K. Hardy
Publisher:
ISBN: 9781842604427
Category :
Languages : en
Pages :
Book Description
This book reviews the Irish tax reliefs for research and development and innovation. It gives an explanation of the R&D tax credit, including analysis of what are R&D activities and eligible expenditure, documentation requirements, guidance on how to avoid common pitfalls, how to process a claim and insights into how Revenue audit R&D claims. It analyses what intangible assets qualify for relief and how the allowance is calculated. Finally it provides an overview of the Knowledge Development Box including documentation requirements, qualifying assets, how to calculate the relief, make a claim and the interaction with the R&D tax credit.
Publisher:
ISBN: 9781842604427
Category :
Languages : en
Pages :
Book Description
This book reviews the Irish tax reliefs for research and development and innovation. It gives an explanation of the R&D tax credit, including analysis of what are R&D activities and eligible expenditure, documentation requirements, guidance on how to avoid common pitfalls, how to process a claim and insights into how Revenue audit R&D claims. It analyses what intangible assets qualify for relief and how the allowance is calculated. Finally it provides an overview of the Knowledge Development Box including documentation requirements, qualifying assets, how to calculate the relief, make a claim and the interaction with the R&D tax credit.
The Measurement of Scientific, Technological and Innovation Activities Frascati Manual 2015 Guidelines for Collecting and Reporting Data on Research and Experimental Development
Author: OECD
Publisher: OECD Publishing
ISBN: 9264239014
Category :
Languages : en
Pages : 400
Book Description
The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications ...
Publisher: OECD Publishing
ISBN: 9264239014
Category :
Languages : en
Pages : 400
Book Description
The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications ...
The R&D Tax Credit
Author: Kenneth M. Brown
Publisher: A E I Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 62
Book Description
Publisher: A E I Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 62
Book Description
Doing Business 2020
Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 241
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 241
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Project Finance in Theory and Practice
Author: Stefano Gatti
Publisher: Academic Press
ISBN: 0123919460
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Stefano Gatti describes the theory that underpins this cutting-edge industry, and then provides illustrations and examples from actual practice to illustrate that theory.
Publisher: Academic Press
ISBN: 0123919460
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Stefano Gatti describes the theory that underpins this cutting-edge industry, and then provides illustrations and examples from actual practice to illustrate that theory.
Post-Communist Mafia State
Author: B lint Magyar
Publisher: Central European University Press
ISBN: 6155513546
Category : Political Science
Languages : en
Pages : 336
Book Description
Having won a two-third majority in Parliament at the 2010 elections, the Hungarian political party Fidesz removed many of the institutional obstacles of exerting power. Just like the party, the state itself was placed under the control of a single individual, who since then has applied the techniques used within his party to enforce submission and obedience onto society as a whole. In a new approach the author characterizes the system as the ?organized over-world?, the ?state employing mafia methods? and the ?adopted political family', applying these categories not as metaphors but elements of a coherent conceptual framework. The actions of the post-communist mafia state model are closely aligned with the interests of power and wealth concentrated in the hands of a small group of insiders. While the traditional mafia channeled wealth and economic players into its spheres of influence by means of direct coercion, the mafia state does the same by means of parliamentary legislation, legal prosecution, tax authority, police forces and secret service. The innovative conceptual framework of the book is important and timely not only for Hungary, but also for other post-communist countries subjected to autocratic rules. ÿ
Publisher: Central European University Press
ISBN: 6155513546
Category : Political Science
Languages : en
Pages : 336
Book Description
Having won a two-third majority in Parliament at the 2010 elections, the Hungarian political party Fidesz removed many of the institutional obstacles of exerting power. Just like the party, the state itself was placed under the control of a single individual, who since then has applied the techniques used within his party to enforce submission and obedience onto society as a whole. In a new approach the author characterizes the system as the ?organized over-world?, the ?state employing mafia methods? and the ?adopted political family', applying these categories not as metaphors but elements of a coherent conceptual framework. The actions of the post-communist mafia state model are closely aligned with the interests of power and wealth concentrated in the hands of a small group of insiders. While the traditional mafia channeled wealth and economic players into its spheres of influence by means of direct coercion, the mafia state does the same by means of parliamentary legislation, legal prosecution, tax authority, police forces and secret service. The innovative conceptual framework of the book is important and timely not only for Hungary, but also for other post-communist countries subjected to autocratic rules. ÿ
The State of State Reforms in Latin America
Author: Eduardo Lora
Publisher: World Bank Publications
ISBN: 9780821365762
Category : Political Science
Languages : en
Pages : 470
Book Description
Latin America suffered a profound state crisis in the 1980s, which prompted not only the wave of macroeconomic and deregulation reforms known as the Washington Consensus, but also a wide variety of institutional or 'second generation' reforms. 'The State of State Reform in Latin America' reviews and assesses the outcomes of these less studied institutional reforms. This book examines four major areas of institutional reform: a. political institutions and the state organization; b. fiscal institutions, such as budget, tax and decentralization institutions; c. public institutions in charge of sectoral economic policies (financial, industrial, and infrastructure); and d. social sector institutions (pensions, social protection, and education). In each of these areas, the authors summarize the reform objectives, describe and measure their scope, assess the main outcomes, and identify the obstacles for implementation, especially those of an institutional nature.
Publisher: World Bank Publications
ISBN: 9780821365762
Category : Political Science
Languages : en
Pages : 470
Book Description
Latin America suffered a profound state crisis in the 1980s, which prompted not only the wave of macroeconomic and deregulation reforms known as the Washington Consensus, but also a wide variety of institutional or 'second generation' reforms. 'The State of State Reform in Latin America' reviews and assesses the outcomes of these less studied institutional reforms. This book examines four major areas of institutional reform: a. political institutions and the state organization; b. fiscal institutions, such as budget, tax and decentralization institutions; c. public institutions in charge of sectoral economic policies (financial, industrial, and infrastructure); and d. social sector institutions (pensions, social protection, and education). In each of these areas, the authors summarize the reform objectives, describe and measure their scope, assess the main outcomes, and identify the obstacles for implementation, especially those of an institutional nature.
The Washington Consensus Reconsidered
Author: Narcís Serra
Publisher: OUP Oxford
ISBN: 9780191538605
Category : Political Science
Languages : en
Pages : 400
Book Description
This volume brings together many of the leading international figures in development studies, such as Jose Antonio Ocampo, Paul Krugman, Dani Rodrik, Joseph Stiglitz, Daniel Cohen, Olivier Blanchard, Deepak Nayyar and John Williamson to reconsider and propose alternative development policies to the Washington Consensus. Covering a wide range of issues from macro-stabilization to trade and the future of global governance, this important volume makes a real contribution to this important and ongoing debate. The volume begins by introducing the Washington Consensus, discussing how it was originally formulated, what it left out, and how it was later interpreted, and sets the stage for a formulation of a new development framework in the post-Washington Consensus era. It then goes on to analyze and offer differing perspectives and potential solutions to a number of key development issues, some which were addressed by the Washington Consensus and others which were not. The volume concludes by looking toward formulating new policy frameworks and offers possible reforms to the current system of global governance.
Publisher: OUP Oxford
ISBN: 9780191538605
Category : Political Science
Languages : en
Pages : 400
Book Description
This volume brings together many of the leading international figures in development studies, such as Jose Antonio Ocampo, Paul Krugman, Dani Rodrik, Joseph Stiglitz, Daniel Cohen, Olivier Blanchard, Deepak Nayyar and John Williamson to reconsider and propose alternative development policies to the Washington Consensus. Covering a wide range of issues from macro-stabilization to trade and the future of global governance, this important volume makes a real contribution to this important and ongoing debate. The volume begins by introducing the Washington Consensus, discussing how it was originally formulated, what it left out, and how it was later interpreted, and sets the stage for a formulation of a new development framework in the post-Washington Consensus era. It then goes on to analyze and offer differing perspectives and potential solutions to a number of key development issues, some which were addressed by the Washington Consensus and others which were not. The volume concludes by looking toward formulating new policy frameworks and offers possible reforms to the current system of global governance.
Emerging Market Economies and Financial Globalization
Author: Leonardo E. Stanley
Publisher: Anthem Press
ISBN: 1783086750
Category : Business & Economics
Languages : en
Pages : 260
Book Description
In the past, foreign shocks arrived to national economies mainly through trade channels, and transmissions of such shocks took time to come into effect. However, after capital globalization, shocks spread to markets almost immediately. Despite the increasing macroeconomic dangers that the situation generated at emerging markets in the South, nobody at the North was ready to acknowledge the pro-cyclicality of the financial system and the inner weakness of “decontrolled” financial innovations because they were enjoying from the “great moderation.” Monetary policy was primarily centered on price stability objectives, without considering the mounting credit and asset price booms being generated by market liquidity and the problems generated by this glut. Mainstream economists, in turn, were not majorly attracted in integrating financial factors in their models. External pressures on emerging market economies (EMEs) were not eliminated after 2008, but even increased as international capital flows augmented in relevance thereafter. Initially economic authorities accurately responded to the challenge, but unconventional monetary policies in the US began to create important spillovers in EMEs. Furthermore, in contrast to a previous surge in liquidity, funds were now transmitted to EMEs throughout the bond market. The perspective of an increase in US interest rates by the FED is generating a reversal of expectations and a sudden flight to quality. Emerging countries’ currencies began to experience higher volatility levels, and depreciation movements against a newly strong US dollar are also increasingly observed. Consequently, there are increasing doubts that the “unexpected” favorable outcome observed in most EMEs at the aftermath of the Global Financial Crisis (GFC) would remain.
Publisher: Anthem Press
ISBN: 1783086750
Category : Business & Economics
Languages : en
Pages : 260
Book Description
In the past, foreign shocks arrived to national economies mainly through trade channels, and transmissions of such shocks took time to come into effect. However, after capital globalization, shocks spread to markets almost immediately. Despite the increasing macroeconomic dangers that the situation generated at emerging markets in the South, nobody at the North was ready to acknowledge the pro-cyclicality of the financial system and the inner weakness of “decontrolled” financial innovations because they were enjoying from the “great moderation.” Monetary policy was primarily centered on price stability objectives, without considering the mounting credit and asset price booms being generated by market liquidity and the problems generated by this glut. Mainstream economists, in turn, were not majorly attracted in integrating financial factors in their models. External pressures on emerging market economies (EMEs) were not eliminated after 2008, but even increased as international capital flows augmented in relevance thereafter. Initially economic authorities accurately responded to the challenge, but unconventional monetary policies in the US began to create important spillovers in EMEs. Furthermore, in contrast to a previous surge in liquidity, funds were now transmitted to EMEs throughout the bond market. The perspective of an increase in US interest rates by the FED is generating a reversal of expectations and a sudden flight to quality. Emerging countries’ currencies began to experience higher volatility levels, and depreciation movements against a newly strong US dollar are also increasingly observed. Consequently, there are increasing doubts that the “unexpected” favorable outcome observed in most EMEs at the aftermath of the Global Financial Crisis (GFC) would remain.
Reforms, Opportunities, and Challenges for State-Owned Enterprises
Author: Edimon Ginting
Publisher: Asian Development Bank
ISBN: 9292622838
Category : Business & Economics
Languages : en
Pages : 355
Book Description
State-owned enterprises (SOEs) play significant roles in developing economies in Asia and SOE performance remains crucial for economy-wide productivity and growth. This book looks at SOEs in Azerbaijan, Indonesia, Kazakhstan, the People's Republic of China, and Viet Nam, which together present a panoramic view of SOEs in the region. It also presents insights from the Republic of Korea on the evolving role of the public sector in various stages of development. It explores corporate governance challenges and how governments could reform SOEs to make them efficient drivers of the long-term productivity-induced growth essential to Asia's transition to high-income status.
Publisher: Asian Development Bank
ISBN: 9292622838
Category : Business & Economics
Languages : en
Pages : 355
Book Description
State-owned enterprises (SOEs) play significant roles in developing economies in Asia and SOE performance remains crucial for economy-wide productivity and growth. This book looks at SOEs in Azerbaijan, Indonesia, Kazakhstan, the People's Republic of China, and Viet Nam, which together present a panoramic view of SOEs in the region. It also presents insights from the Republic of Korea on the evolving role of the public sector in various stages of development. It explores corporate governance challenges and how governments could reform SOEs to make them efficient drivers of the long-term productivity-induced growth essential to Asia's transition to high-income status.