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The 2017 Deloitte “Survey of Global Investment and innovation incentives” has been released

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
  • Super-deductions

Also, for the first time, the survey also provides high level information on incentives for CAPEX, employment, training, and energy sustainability.

  • Lucille Chabanel

    Lucille has more than 14 years’ experience in tax law. She is a member of the corporate tax department since…