Location of IP may impact research incentives has been saved
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.
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.
To obtain HNTE status, any resulting IP rights must be located in China.
IP generally must remain in Germany to qualify for certain grant opportunities.
The location of IP is a factor the authorities review in evaluating grant applications, but otherwise is not legally required.
While tax incentives generally require that the R&D work be performed in Malaysia, there are exceptions.
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.
Ownership of IP is an important consideration in qualifying for the innovation box.
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
- Jurisdictions offering super deductions