Date de parution : 12/12/2025

Résumé : 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.