Treatment of income and expenses related to IP has been saved
Analysis
Treatment of income and expenses related to IP
Summary of key criteria
The below countries featured in the 2015 Global Survey of R&D Incentives, there are regulations set for the treatment of income and expenses related to IP.
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
- Countries offering research grants only
- Jurisdictions offering super deductions