Subject category:
Finance, Accounting and Control
Published by:
Ivey Publishing
Version: 2002-07-24
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https://casecent.re/p/15921
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Abstract
The note describes the tax incentives for carrying on scientific research and experimental development. The note begins with an explanation of what the term scientific research and experimental development means for income tax purposes and then considers the tax rules that provide flexibility in the timing of claiming these expenditures and the generous tax credits. The final section briefly considers data from several countries on the level of spending on research and development.
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Abstract
The note describes the tax incentives for carrying on scientific research and experimental development. The note begins with an explanation of what the term scientific research and experimental development means for income tax purposes and then considers the tax rules that provide flexibility in the timing of claiming these expenditures and the generous tax credits. The final section briefly considers data from several countries on the level of spending on research and development.
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