COMPARATIVE SURVEY: TAX TREATMENT OF R&D EXPENSES: INTRODUCTION

This survey has been composed to provide a better understanding of the available alternatives for the tax-efficient structuring of research and development activities abroad. The focus is solely on the corporate income tax treatment of R&D expenses (and not on e.g. wage tax or payroll tax regulations). Discussing various countries, this study is particularly intended to give an update of the most recent rules and regulations in this field.