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Australia's R&D tax concession in the context of globalisation.

Published on 01 Apr 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In the global village of the early 21st century companies are able to cut and paste business functions and activities with little regard to national borders and jurisdictional boundaries. This sets up some challenges in relation to the accessibility to and, indeed, the effectiveness of R&D tax concession measures.

Author profiles:

Tony BAXTER
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax.
Current at 8 July 2007
Click here to expand/collapse more articles by Tony BAXTER.
 
Dr Marcus TIERNEY
Marcus is a Manager at PricewaterhouseCoopers.
Current at 1 April 2006
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