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A significantnumberof countriesnowofferthe critical operationalpre-requisitesforsuccessfully
conductingeffective researchanddevelopment(R&D),i.e.,accesstogrowingmarkets/customer
base,accessto talent,intellectualpropertyprotection, stable economy/governmentand
informationtechnologyinfra-structure.
Accordingly,manycountriesare promotingoptimizationof R&Doperationsincludingre-locationas
part of theirinnovation-ledeconomicdevelopmentstrategies. R&Dtax incentivesare animportant
componentof these strategies.
CountriesofferingR&Dtax incentivesare oftenregardedasa favourable locationforinternationally-
mobile R&D. Whenefficientlyallocated,companiescaneffectivelyleverage theirglobal R&D
infrastructure resultinginthe developmentof valuable intellectualproperties.
R&D incentivesvarybycountrywithregardto the following“key”considerations:
• Computational mechanics;
• The levelsof benefitsavailable;and
• The certaintyof realizinganeconomicbenefitfromthe tax incentive.
Althoughthe basicdefinitionof “researchanddevelopment”issimilaracrossmanycountries,
distinctionsexistwithinsovereignlaws. Some countriesofferparticularlylucrative incentives,
subjecttofewrestrictionsonthe locationof the qualifiedresearchactivity,fundingof R&D,
ownershipof IP,etc.;while othersofferbasicincentiveswithsignificantlimitations,includingeligible
industries,qualifiedcosts,andapplicationsprocedures.
Most researchincentivesare designedtoencourage companiestomaintainacertainlevelof R&D,
withadditional incentivesforincreasedresearchspending. A few regimesoffertax benefitsfor
capital investmentsinR&D,while mostofferincentivesforoperational costs,i.e.,wages,supplies
and contractor fees.Moreover,manycountriesofferenhancedtax incentivesforstartupcompanies.
Thisglobal surveysummarizesandcomparesR&Dtax incentivesavailable inthe countriestypically
consideredasviable locationsfor conductingR&D.
Many countriesoffertax incentivestoencourage researchanddevelopmenteffortsleadingto
increaseddomesticbusinessgrowth.
The tax rates andresearchincentivesdescribedbelow are effectiveasof October2013, but are
subjecttochange.
Horizon2020
Since the lasteditionof thisGlobal Surveywasreleasedthere wasasubstancial increase inthe
budgetforfundingresearch,innovationandeducationunderHorizon2020 -- EU’s new program for
researchand innovation.
Horizon2020 will supportthe developmentof KeyEnablingTechnologies,whichinclude:
• Informationandcommunicationtechnologies;
• Nanotechnologies;
• Advancedmaterials;
• Advancedmanufacturingandprocessing;
• Biotechnology;
• Space.
In addition,Horizon2020 will fundprojectsfocussedonthe followingEUSocietal Challenges:
• Health,demographicchange andwellbeing;
• Foodsecurity,sustainableagriculture,marineandmaritime research,andthe bio-economy;
• Secure,cleanandefficientenergy;
• Smart, greenandintegrated transport;
• Inclusive,innovativeandsecure societies;
• Climate action,resource efficiencyandraw materials.

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Coba lagi

  • 1. A significantnumberof countriesnowofferthe critical operationalpre-requisitesforsuccessfully conductingeffective researchanddevelopment(R&D),i.e.,accesstogrowingmarkets/customer base,accessto talent,intellectualpropertyprotection, stable economy/governmentand informationtechnologyinfra-structure. Accordingly,manycountriesare promotingoptimizationof R&Doperationsincludingre-locationas part of theirinnovation-ledeconomicdevelopmentstrategies. R&Dtax incentivesare animportant componentof these strategies. CountriesofferingR&Dtax incentivesare oftenregardedasa favourable locationforinternationally- mobile R&D. Whenefficientlyallocated,companiescaneffectivelyleverage theirglobal R&D infrastructure resultinginthe developmentof valuable intellectualproperties. R&D incentivesvarybycountrywithregardto the following“key”considerations: • Computational mechanics; • The levelsof benefitsavailable;and • The certaintyof realizinganeconomicbenefitfromthe tax incentive. Althoughthe basicdefinitionof “researchanddevelopment”issimilaracrossmanycountries, distinctionsexistwithinsovereignlaws. Some countriesofferparticularlylucrative incentives, subjecttofewrestrictionsonthe locationof the qualifiedresearchactivity,fundingof R&D, ownershipof IP,etc.;while othersofferbasicincentiveswithsignificantlimitations,includingeligible industries,qualifiedcosts,andapplicationsprocedures. Most researchincentivesare designedtoencourage companiestomaintainacertainlevelof R&D, withadditional incentivesforincreasedresearchspending. A few regimesoffertax benefitsfor capital investmentsinR&D,while mostofferincentivesforoperational costs,i.e.,wages,supplies and contractor fees.Moreover,manycountriesofferenhancedtax incentivesforstartupcompanies. Thisglobal surveysummarizesandcomparesR&Dtax incentivesavailable inthe countriestypically consideredasviable locationsfor conductingR&D. Many countriesoffertax incentivestoencourage researchanddevelopmenteffortsleadingto increaseddomesticbusinessgrowth. The tax rates andresearchincentivesdescribedbelow are effectiveasof October2013, but are subjecttochange. Horizon2020 Since the lasteditionof thisGlobal Surveywasreleasedthere wasasubstancial increase inthe budgetforfundingresearch,innovationandeducationunderHorizon2020 -- EU’s new program for researchand innovation. Horizon2020 will supportthe developmentof KeyEnablingTechnologies,whichinclude: • Informationandcommunicationtechnologies; • Nanotechnologies; • Advancedmaterials; • Advancedmanufacturingandprocessing; • Biotechnology;
  • 2. • Space. In addition,Horizon2020 will fundprojectsfocussedonthe followingEUSocietal Challenges: • Health,demographicchange andwellbeing; • Foodsecurity,sustainableagriculture,marineandmaritime research,andthe bio-economy; • Secure,cleanandefficientenergy; • Smart, greenandintegrated transport; • Inclusive,innovativeandsecure societies; • Climate action,resource efficiencyandraw materials.