No two tax regimes 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 regimes 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 schemes.
The Benchmark also includes a simple graphic allowing you to easily compare key international R&D tax incentive schemes 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 scheme 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 enquiry expected?
If you’re looking for a simple way to compare international R&D Tax schemes, or even just get an easy-to-understand overview for your country, this guide is for you !