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Jurisdictions offering super deductions
Summary of key criteria
The below countries featured in the 2015 Global Survey of R&D Incentives, are jurisdictions offering super deductions.
See other summaries of key criteria
- Refundable research of tax credits
- Qualified research must be performed within the country
- Countries that allow some research to be performed outside the country
- Countries that permit qualified research activities to be performed outside the country without any restriction
- Qualified contract research allowed
- Treatment of income and expenses related to IP
- Countries offering research grants only