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Study on the influence of accounting and tax regulations on intangible company investment

The European Commission, DG III, has published an invitation to tender concerning the influence of accounting and tax regulations on intangible company investment. The tender concerns a study of the tax systems and accounting principles which apply to investment and intangibl...

The European Commission, DG III, has published an invitation to tender concerning the influence of accounting and tax regulations on intangible company investment. The tender concerns a study of the tax systems and accounting principles which apply to investment and intangible assets (research, training, brands, distribution network, etc.) with a view to calculating their influence on company investment policy. The study is to cover the main Member States of the Union, the USA and Japan. Through the analysis of existing differences and their effect on company behaviour and performance, the study aims to: - Propose measures for the promotion of intangible investment; - Improve understanding of the importance of such measures in the financial states. Tenders must be for the provision of the whole study. The envisaged number of suppliers who will be invited to tender are between five and fifteen. The dossier relating to the invitation to tender may be obtained from: European Commission Directorate-General for Industry (DG III) Directorate A Administrative Unit III/A-3 6 Rond-Point Schuman B-1049 Brussels Tel. +32-2-2962072; Fax +32-2-2963028 Tenders must be sent or delivered to the same address.