Qualified research must be performed within the country
Summary of key criteria
The below countries, featured in the 2015 Global Survey of R&D Incentives Survey, all require that the qualified research must be performed within the country.
Activities must take place in Austria.
Only expenditure incurred within Brazil is eligible for the incentives.
Qualified activities must be conducted and R&D costs must be incurred within Germany.
R&D activities must be conducted in India.
Qualified activities must take place in Israel. The Israeli company must incur the R&D-related expenditure.
Qualified activities must take place in Mexico.
R&D expenses must relate to activities that are undertaken within South Africa.
Qualified activities must take place in Turkey.
Qualifying activities must be performed within the United States and the related qualifying costs must be incurred by a US taxpayer (although such costs may be reimbursed by a foreign affiliate).
See other summaries of key criteria
- Refundable research of tax credits
- 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