Small companies’ R&D costs in the CCTB
Question for written answer to the Commission Rule 130 Alfred Sant (S&D) Subject: Small companies’ R&D costs in the CCTB The Proposal for a Council Directive on a CCTB published on 25th October 2016, in its Article 9(3), introduces a yearly super-reduction for R&D expenses, which amounts up to a 100% deducibility if the company