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Definition: Carry over provisions (tax relief)
Category: Frascati Manual
Process by which the deductions or credits of one taxable year that cannot be used to reduce tax liability in that year are applied against a tax liability in subsequent years (carryforward) or previous years (carryback). http://ec.europa.eu/eurostat/ramon/statmanuals/files/Frascati-Manual-2015_EN.pdf
Source:
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2015: The Measurement of Scientific, Technological and Innovation Activities - Guidelines for Collecting and Reporting Data on Research and Experimental Development", Paris, 2015
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2015: The Measurement of Scientific, Technological and Innovation Activities - Guidelines for Collecting and Reporting Data on Research and Experimental Development", Paris, 2015
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