2015 Global Survey of Research and Development Tax Incentives
Survey of research and development tax incentives available in 34 jurisdictions for 2015. This version updates the last edition released in March of 2014 and includes considerable changes.
As summarized in the Preface, this version reflects that out of the 34 countries covered in the Global Survey:
· 12 countries expanded their R&D incentives
· 3 curtailed their R&D incentives
· 5 clarified their R&D incentives; and
· 7 countries have proposed changes to their R&D incentives.