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.