DOI: 10.5151/enei2017-02
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Abstract: In the last decades, multinational enterprises (MNEs) have increased their internationalization levels of innovation activities, directing more resources to research and development (R&D) out of their home countries. Brazil has benefited from such changes and has received increasing investment from MNEs. In 2005, the federal government approved new tax incentives (Law 11,195/05) to foster business innovation in the country by reducing the tax cost of R&D projects. This paper presents the first quantitative ass…

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