2018 Worldwide R&D Incentives Reference Guide

This guide describes available benefits, eligibility, the application process and IP jurisdictional requirements in 44 countries and provides an overview of the European Union’s Horizon 2020 program. Use the map or the menu to see the guide’s information for a jurisdiction.

This guide describes available benefits, eligibility, the application process and IP jurisdictional requirements in 44 countries and provides an overview of the European Union’s Horizon 2020 program. Use the menu to see the guide’s information for a jurisdiction.

 
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To identify and leverage opportunities to benefit from available incentives, taxpayers need a current guide such as the Worldwide R&D Incentives Reference Guide, especially if they are contemplating new or expanded investments in R&D.

The content of our guide remains structured in a straightforward manner, consistent with prior years, and chapter by chapter we summarize the key R&D incentives in 45 jurisdictions.

Each chapter begins with contact information for key EY R&D incentive professionals, before laying out a short overview of that country’s approach to incentivizing R&D activity and providing a checklist showing which types of incentives are available. Where an incentive is most commonly referred to in local language, we have provided a translation. In many cases, our professionals indicate which incentive they believe provides the highest level of value to applicants.

For each incentive, we list the following information:

  • A description of the benefits delivered
  • Guidelines around incentive applications
  • Eligibility requirements
  • Intellectual property and jurisdictional requirements
  • Role of governmental bodies in administering the incentive
  • Administrative requirements
  • Any statutory references

The Worldwide R&D Incentives Reference Guide is published alongside three companion guides on broad-based taxes: the Worldwide Corporate Tax Guide, the Worldwide Personal Tax and Immigration Guide and the Worldwide VAT, GST and Sales Tax Guide. In recent years, those three guides have been joined by additional tax guides on more specialized topics, including the Worldwide Estate and Inheritance Tax Guide, the Worldwide Transfer Pricing Reference Guide, the Global Oil and Gas Tax Guide, the Worldwide Digital Tax Guide and the Worldwide Capital and Fixed Assets Guide.

Each guide represents thousands of hours of tax research. The entire suite is available without charge online, along with timely Global Tax Alerts and other insightful publications on ey.com or in our EY Global Tax Guides app for iOS devices.

You can also keep up with the latest updates to all guides at ey.com/globaltaxguides while ey.com/taxalerts provides access to daily EY Global Tax Alerts from around the world.