Brussels, 28/01/2005 (Agence Europe) - The International Bureau of Fiscal Documentation (IBFD) has carried out a comparative study commissioned by the European Commission on the tax treatment of research and development expenditure (RDT) in the 25 Member States of the EU, in the United States and in Japan. This study shows that tax laws in many Member States have rules and specific tax breaks to promote RDT. These tax incentives, which are less common in the new Member States, bear witness...