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The article discusses various aspects of tax incentives, including research and development and technological innovation activities. It notes that the lack of competitiveness of at the business fabric and the fundamental role that they play in increasing productivity. It focuses on the ordination tax law and the delimitation of the concept of research and development. It examines international consensus on the concept of research and development for tax purposes.

Copyright of Revista Entramado is the property of Universidad Libre Seccional Cali and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Propiedad Inmaterial is the property of Universidad Externado de Colombia, Centro de Estudios de la Propriedad Intelectual and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Económicas CUC is the property of Corporacion Universidad de la Costa, CUC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Although firms are currently open to internationalising their activity, the barriers they perceive during this process are still an important inhibitor of their export intensity, However, diverse factors may reduce the negative influence of this perception on export activity. Specifically, we examine the moderating effects of R&D investment and export experience of the firm on the relationship between perceived barriers and export intensity. We also analyse if these effects vary depending on the level of perceived turbulence in the international environment. The results of the analysis carried out using data from a sample of companies belonging to different sectors in a local context show evidence of a moderating effect of R&D investment on the hypothesised direct relationship, and a higher intensity of this effect in a low-turbulence scenario. We also found that there is no significant influence of export experience on the same relationship, [ABSTRACT FROM AUTHOR]

Copyright of Magis: Revista Internacional de Investigación en Educación is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)