Page 12 - Working Paper (Insentif Pajak Penghasilan atas Biaya Penelitian dan Pengembangan: Studi Perbandingan)
P. 12

DDTC Working Paper 0313                                                                                                DDTC Working Paper 0313


                   Bal,  Aleksandra,  “Competition  for  Research  &  Development  Tax  Incentives  in  European  Union  –  How  an
                      Optimal Research and Development System Should be Designed”, Bulletin for International, (Amsterdam:
                      IBFD, 2012)

                   CCH Tax Editor, “China Master Tax Guide”, (Hong Kong: CCH Wolter Kluwer Business, 2011)
                   CCH Tax Editor, “Malaysia Master Tax Guide 2012” (Kuala Lumpur: CCH Asia Sdn Bhd, 2011)

                   Congressional Budget Office, “R&D Productivity Growth: A Background Paper”, (2005)
                   Darcy, John W., “Japan Master Tax Guide” (Tokyo: CCH Japan Ltd, 2011)

                   Deloitte, “2013 Global Survey of R&D Tax Incentives” (2013)
                   E&Y, “2013 Asia Pacific R&D Incentives”

                   Fairpo, Anne, “Taxation of Intellectual Property”, (West Sussex: Bloomsbury Professional Ltd, 2012)

                   International Bureau for Fiscal Documentation “Country Survey 2012”
                   KPMG, “R&D Incentives and Services – Adding Value across the Americas, (2012)

                   OECD, “Tax Reform Option: Incentives for Innovation (Testimony before US Senate Committee on Finance)”,

                   ______, “Frascati Manual: Proposed Standard Practice for Surveys on Research and Experimental Development”,

                    ______, “R&D Tax Incentives: Rationale, Design, Evaluation”, (2010),

                   PwC Team, “India Master Tax Guide”, (Haryana: Wolters Kluwer Pvt Ltd, 2011)
                   Spenke, Gerrit te, ”Taxation in Netherlands”, (The Netherlands: Kluwer Law International, 2011)

                   Staehr, Karsten, “An Analysis of Tax Incentive to Promote Research and Development in Estonia”, Ministry of
                      Economics and Communication of Estonia Working Paper

                   Tan, Angela, “Singapore Master Tax Guide Handbook”, (Singapura: CCH Asia Pte Ltd, 2011), 196-199
                   Warda, Jacek, “Design and Evaluation of Tax Incentives for Business Research and Development: Good Practices
                      and Future Development”, Report to European Commission, (2009)
                   van  Pottelsberghe,  Bruno,  “Evaluation  of  Current  Fiscal  Incentive  for  Business  R&D  in  Belgium”,  Solvay
                      Business Schol, (2003)
   7   8   9   10   11   12   13