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研究開發 (R&D) 獎勵策略資料輯:OECD各國所提供的R&D獎勵策略

Research and Development Incentives Databook: Covering R&D Incentives offered by OECD Countries

出版商 Power Generation Research 商品編碼 325748
出版日期 內容資訊 英文 37 Tabs/Pages
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研究開發 (R&D) 獎勵策略資料輯:OECD各國所提供的R&D獎勵策略 Research and Development Incentives Databook: Covering R&D Incentives offered by OECD Countries
出版日期: 2015年03月11日 內容資訊: 英文 37 Tabs/Pages



  • 澳洲
  • 奧地利
  • 比利時
  • 加拿大
  • 智利
  • 捷克
  • 丹麥
  • 愛沙尼亞
  • 芬蘭
  • 法國
  • 希臘
  • 德國
  • 匈牙利
  • 冰島
  • 愛爾蘭
  • 以色列
  • 義大利
  • 日本
  • 韓國
  • 盧森堡
  • 墨西哥
  • 荷蘭
  • 紐西蘭
  • 挪威
  • 波蘭
  • 葡萄牙
  • 斯洛伐克共和國
  • 斯洛維尼亞
  • 西班牙
  • 瑞典
  • 瑞士
  • 土耳其
  • 英國
  • 美國


  • R&D相關的稅收優惠政策措施最大可能削減公司稅40-45%
  • 為了使用R&D稅收優惠政策措施,R&D定義與對伴隨的實際業務完全理解是不可缺少的
  • 除了稅收優惠政策措施,很多OECD政府提供的非稅收優惠政策措施鮮為人知。可是,這些是推進整體R&D成本削減的重要因素
  • R&D費用的扣除額 (有效性) 依國家而有所不同。因此,不屬於扣除額的成本最佳化是重要的

In today's technology driven scenario, Research & Development (R&D) has become an important instrument for countries to succeed. A superior R&D lays foundation not only for foreign investments, but also provides security to the nation by increasing its intellectual capital. Developing R&D, however, is not easy. It calls for significantly large investments, highly skilled personnel, and above all - a firm commitment from the Governments. Thus, in order to prove their commitment to develop the R&D, Governments across the globe offer various incentives that motivate companies to set-up their R&D centers.

While many countries have R&D incentives mentioned in their policy books, often times these incentives are not sizeable enough to attract companies. Compared to the developing countries, the developed nations are far ahead in offering lucrative R&D incentives in order to build a robust repository of intellectual capital. The Organization for Economic Co-operation and Development (OECD) countries, are widely regarded for promoting R&D activities through incentives.

The incentive offered by the OECD countries can be divided into:

  • Tax incentives: are the tax benefits/reductions provided for carrying out an R&D activity. Some of the key types of tax incentives include tax rebate, reduced corporate tax rate, and tax holidays. As these incentives promote R&D by reducing the tax liability of the company (R&D practitioner), it is important that the outcome of R&D/business is profitable.
  • Non-tax incentives: these are the incentives, which are given in form of cash grants or subsidy. These incentives do not impact tax liability of the company and thus pose a lesser emphasis on the company's profitability.

This databook captures all the R&D incentives that are being provided by the OECD countries. The databook not only describes the incentives available but also outlines the definition of R&D, as followed in these countries.

Key features

  • An overview of all the R&D incentives being offered by the OECD countries.
  • Division of R&D incentives in tax and non-tax incentives.
  • Definition of R&D activities to enable an informed decision.
  • Details of the deductible expenses in R&D activities, by each country.
  • Easy-to-use format, ensuring an easy understanding of complex R&D incentives/regulations.

Key Benefits:

  • What all R&D incentives are being provided by the OECD countries?
  • Will my companies activities qualify for R&D?
  • Which all expenses qualify for R&D deduction?
  • Which of all the countries I operate into, offer the best R&D incentives?
  • Are my R&D activities availing the maximum incentives?

Key Market Issues

This databook covers R&D incentives being offered in:

  • Australia
  • Austria
  • Belgium
  • Canada
  • Chile
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Greece
  • Germany
  • Hungary
  • Iceland
  • Ireland
  • Israel
  • Italy
  • Japan
  • South Korea
  • Luxembourg
  • Mexico
  • Netherlands
  • New Zealand
  • Norway
  • Poland
  • Portugal
  • Slovak Republic
  • Slovenia
  • Spain
  • Sweden
  • Switzerland
  • Turkey
  • United Kingdom
  • United States

Key findings of this report

  • R&D-related tax incentives can reduce the corporate taxes by 40-45%.
  • In order to avail the R&D incentives, it is imperative that the companies thoroughly understand the definition of R&D and practice accordingly.
  • In addition to tax incentives, many of the OECD Governments offer non-tax incentives that are little known. However, they may prove to be an important factor in driving down the overall cost of R&D.
  • The deductibility (validity) of R&D expenses vary across the countries. Thus, it is important that the costs that are not deductible are optimized.

Key questions answered by this report

  • How important are the R&D incentives?
  • What all incentives my company can avail for R&D activities?
  • What activities qualify as R&D?
  • Which all expenses can be claimed under R&D?

Key areas covered by the report

  • Key products/categories profiled:
  • R&D
  • Incentives - tax and non-tax incentives, R&D definitions, R&D deductions
  • Key regions/countries covered: Global
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