R&D and Tax Incentives – Towards More Clarity


The project team of the ELI project on For a European Approach to R&D Expenses Qualifying for the Common Corporate Tax Base Super Deduction met on 23 November in Nice (France).

After having elaborated a draft Statement, the experts met to finalise their output. Participants focused on the question of what the harmonised definition of Research and Development (‘R&D’) for tax purposes should be and their discussions led to an update of some of the recommendations to be included in the ELI Statement. Some of the issues raised concerned the possible interpretation of the ’novelty requirement’, the material scope of the definition of R&D as well as the list of expenditures that should be eligible for R&D tax incentives.

You can find more information about this project here.