The 2017 edition of Deloitte’s “Survey of Global Investment & Innovation Incentives” is now available online: Read on Deloitte.com
This survey presents an up-to-date overview of the most recent changes regarding government incentives in R&D (tax credit, grants & patent box), available in 36 countries where more than 900 Deloitte professionals operate under an integrated approach.
Amongst the 36 countries presented in this survey, R&D incentives occupy an important place: 33 countries have R&D tax incentives and 30 have R&D grants.
In terms of R&D tax incentives, the survey outlines the common characteristics of the different mechanisms, with a focus on:
- Refundable R&D tax credit
- Patent box
- Countries that permit qualified research activities to be performed outside the country without restriction
Also, for the first time, the survey also provides high level information on incentives for CAPEX, employment, training, and energy sustainability.