2015 Global Survey of R&D Incentives, country flags

Analysis

Countries that permit qualified research activities to be performed outside the country without any restriction

Summary of key criteria

The below countries featured in the 2015 Global Survey of R&D Incentives, permit qualified research activities to be performed outside of the country without any restriction.

Country Explanation
Croatia

There is no restriction on the location of the research activities.

Hungary

Qualified research can be conducted outside the country.

Japan

Qualified research can be conducted outside the country.

Lithuania

Qualified activities can be undertaken anywhere, provided a Lithuanian entity pays for the research.

Portugal

Research activities may take place outside of Portugal, but the qualified expenses must be incurred by a Portuguese entity.

Russia

There are no specific restrictions on whether activities must be conducted within the country or on whether overseas R&D contractors can be used.

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