Abstract
This chapter uses the catalogue in Chapter IV to classify the major investment incentives found in the eleven countries in recent years. We have included not only incentives in force at the time of writing but also others, like the British investment grants and investment allowances, indicating the range of measures employed by successive post-war governments.
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Unlimited carry-back could create considerable administrative difficulties.
— In Appendix A number 23 of the ‘2nd Directive for Harmonising Turnover Tax in the EEC a full or partial suspension of credit for the input tax on capital goods is permitted after consultation, but only for reasons of trade cycle policy.
Journal Officiel 1972, L 105/6.
Bull. E. C. 4–1977, 2.1.28.
See Chapter VIII.
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© 1977 Springer Science+Business Media Dordrecht
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Bracewell-Milnes, B., Huiskamp, J.C.L. (1977). Country-by-country classification. In: Investment Incentives. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4408-9_8
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DOI: https://doi.org/10.1007/978-94-017-4408-9_8
Publisher Name: Springer, Dordrecht
Print ISBN: 978-90-200-0499-1
Online ISBN: 978-94-017-4408-9
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