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  2. Research & Experimentation Tax Credit - Wikipedia

    en.wikipedia.org/wiki/Research_&_Experimentation...

    The magnitude of the R&D Tax Credit's economic effects are debated by many economists but a majority of them agree the credit does increase R&D spending in the United States. While measuring the actual effect of the credit is difficult, a 2005 study by Ernst & Young measured the amount of dollars returned to companies in the form of the R&D Tax ...

  3. Taxation of private equity and hedge funds - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_private_equity...

    Structure of a private equity or hedge fund, which shows the carried interest and management fee received by the fund's investment managers. The general partner is the financial entity used to control and manage the fund, while the limited partners are the individual investors who receive their return as capital interest.

  4. Research and Development Tax Credit - Wikipedia

    en.wikipedia.org/wiki/Research_and_Development...

    Many other countries worldwide (e.g. Canada, [1] France, the USA [2]) already operated schemes to promote corporate R&D investment by the time the UK scheme commenced. The UK government wanted to increase the UK R&D base by helping to reduce the cost of corporate R&D and thereby encourage companies to invest in R&D. In turn, this would increase ...

  5. Research and development agreement - Wikipedia

    en.wikipedia.org/wiki/Research_and_development...

    A research and development (R&D) Agreement is an agreement, usually a contract, between two entities to conduct research and development. “Research and Development Agreement is a systematic activity combining both basic and applied research , and aimed at discovering solutions to problems or creating new goods and knowledge.” [ 1 ]

  6. Research and development - Wikipedia

    en.wikipedia.org/wiki/Research_and_development

    Research and development (R&D or R+D) [1], known in some countries as experiment and design, is the set of innovative activities undertaken by corporations or governments in developing new services or products. [2] [3] [4] R&D constitutes the first stage of development of a potential new service or the production process.

  7. Research and Development Tax Incentive - Wikipedia

    en.wikipedia.org/wiki/Research_and_Development...

    The R&D tax incentive is available to companies who are: [1] Incorporated under Australian law; Incorporated under foreign law but an Australian resident for income purposes; Incorporated under foreign law and a resident of a country with which Australia has a double tax agreement; Eligibility for the R&D Tax Incentive requires the following: [2]

  8. History of taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/History_of_taxation_in_the...

    Today, the estate tax is a tax imposed on the transfer of the "taxable estate" of a deceased person, whether such property is transferred via a will or according to the state laws of intestacy. The estate tax is one part of the Unified Gift and Estate Tax system in the United States. The other part of the system, the gift tax, imposes a tax on ...

  9. Cooperative research and development agreement - Wikipedia

    en.wikipedia.org/wiki/Cooperative_research_and...

    In the United States, a cooperative research and development agreement (CRADA or CRDA) is an agreement between a government agency and another government agency, a private company, non-profit, or university to work together on research and development.