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Axel Hilling
Associate professor
![Axel Hilling . Photo](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/AxelHilling-2_0.jpg.webp?itok=w0y0cA7f)
Tax Policy Issues in Connection with the European Spallation Source Project and Other European Research Infrastructure Consortiums
Author
Summary, in English
This article deals with political, histo- rical, and tax-policy issues in connection with the European Spallation Source (ESS) in Lund and other European Research Infrastructure Consortiums (ERICs). Various issues arise with regard to the organization and structure of large European research projects: in-kind contributi- ons; and worker mobility, with implications for attracting top international researchers to the countries hosting these projects. The focus of the article is on the issues surrounding income tax and value-added tax (VAT), as seen from a political per- spective. Various practical examples demonstrate obstacles for the optimal functioning of the cur- rent and future ESS, which probably reflect similar problems with other research projects, based on collaboration among countries. We conclude that many problems need to be solved at a tax-policy level in order to improve the conditions for large research projects and for the society to have maxi- mum benefit from investing in them.
Department/s
- Department of Business Law
- Department of Business Administration
Publishing year
2017-12-14
Language
English
Pages
279-290
Publication/Series
SPO - Skattepolitisk Oversigt
Volume
2017
Issue
8
Document type
Journal article
Publisher
Karnov Group
Topic
- Law
Status
Published
ISBN/ISSN/Other
- ISSN: 0108-6049