2015 Global Survey of R&D Incentives, country flags

Analysis

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.

Country Explanation
Austria

Activities must take place in Austria.

Brazil

Only expenditure incurred within Brazil is eligible for the incentives.

Germany

Qualified activities must be conducted and R&D costs must be incurred within Germany.

India

R&D activities must be conducted in India.

Israel

Qualified activities must take place in Israel. The Israeli company must incur the R&D-related expenditure.

Mexico

Qualified activities must take place in Mexico.

South Africa

R&D expenses must relate to activities that are undertaken within South Africa.

Turkey

Qualified activities must take place in Turkey.

United States

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).

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