2015 Global Survey of R&D Incentives, country flags

Analysis

Location of IP may impact research incentives

Summary of key criteria

For the below countries featured in the 2015 Global Survey of R&D Incentives, location of intellectual property (IP) may impact research incentives.

Country Explanation
Belgium

The R&D Tax Credit and Investment Deduction benefit may be claimed for R&D work performed outside Belgium, but the claimant must retain some associated IP in Belgium to receive the tax benefit. There is no IP ownership requirement for the partial wage tax exemption.

China

To obtain HNTE status, any resulting IP rights must be located in China.
Approval authorities often look at whether IP will be retained in China in granting approval to take super deductions, but this is not required by law.

Germany

IP generally must remain in Germany to qualify for certain grant opportunities.

Israel

The location of IP is a factor the authorities review in evaluating grant applications, but otherwise is not legally required.

Malaysia

While tax incentives generally require that the R&D work be performed in Malaysia, there are exceptions.

Mexico

While IP does not have to be retained in Mexico, this factor may be considered by the authorities in deciding whether to fund the R&D project.

Netherlands

Ownership of IP is an important consideration in qualifying for the innovation box.

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