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The 2021

Your International Guide
to R&D Tax Incentives

About the Guide

No two tax credit incentives are exactly alike, and extracting the relevant information requires analyzing and interpreting lots of legislative documents.

For this reason, Ayming has leveraged its global R&D tax expertise to create a yearly independent review of tax credit programs called The Benchmark.

Complete with individual profiles, across 15 major countries, this guide gives you a simple and user-friendly guide to global R&D programs.

The Benchmark also includes a simple graphic allowing you to easily compare key international R&D tax incentive programs on a like-for-like basis. The simple visual overview allows the in-depth methodology to be easily digested and directly compared with two clear metrics: Generosity of the program and Ease of Application.

With this guide you will be able answer key questions such as:

  • Is foreign-owned R&D eligible?
  • Must R&D occur in the country?
  • How many previous financial years are claimable?
  • Is pre-approval required?
  • Are other R&D incentives available?
  • What is the level of review or audit expected?

If you’re looking for a simple way to compare international R&D Tax Credit programs, or just looking for an easy-to-understand overview for your country, this guide is for you!