TY - BOOK AU - Hoorn,Jacobus van TI - Tax treatment of research and development: a comparative survey of national fiscal measures and of their impact on research AV - K4484 .H66 1962 U1 - 332.1 PY - 1962/// CY - [Paris] PB - Organisation for Economic Cooperation and Development KW - Research, Industrial KW - Tax treatment KW - Research development N1 - Prepared at the request of the OECD N2 - The book is an objective description of those tax measures which in one way or another affect research. It also stresses on country reports that contain data which are specific to interest to the tax expert ER -