Tax accounting rules for self-developed intangibles in the EU member states, Canada and the United States of America
Tax accounting rules for self-developed intangibles in the EU member states, Canada and the United States of America
Period:
16.06. – 16.08.2004
There are many differences in the tax accounting rules applied by the member states of the European Union. However, with reference to self-developed intangibles there has been no major study conducted so far. Therefore, this project aims at a compilation and comparison of the tax accounting rules concerning self-developed intangibles in Canada, United States of America, and the 25 member states of the European Union. The focus of this study lies on conditions for the capitalisation of development cost and on depreciation rules.
