In-kind Contributions: Taxation of International Consortium Workers
In 2009, consistent with its objective to support and develop a European research infrastructure, the European Union (EU) created a neworganizational form for research collaborations: the European Research Infrastructure Consortium (ERIC). Since then, 21 different ERICs havebeen established in the EU Member States; the largest being the European Spallation Source (ESS).The financing of this ERIC i