Integra Tax World Archives - Integra International

Author: Jarosław Ziółkowski, Tax Adviser, Manager Independent Tax Advisers Doradztwo Podatkowe Sp. z o.o. E: [email protected] W: https://itadp.pl/

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

Polish Taxation Moves Toward Full Online Reporting Accounting Books Sent as Obligatory SAF‑T

The modern Polish tax administration is entering a new stage of digitization, which fundamentally changes the relationship between the taxpayer and the tax authorities. The key tool of this transformation is the so-called JPK_CIT, [i]i.e. the statutory obligation to periodically send accounting books and fixed asset records in a standardized electronic form. From the point of view of those responsible for tax settlements, this is not just another technical change, but a profound reform of the reporting philosophy.… Read More

Italy is entering a new phase in its approach to supporting innovation and industrial investment. For years, the tax credit system – particularly the well-known “Industry 4.0” framework – has been the primary tool to encourage businesses to invest in technology, research and development. However, from 1 January 2026, the landscape changed significantly: tax credits will gradually give way to a new hyper-amortisation regime. At the same time, the R&D, Innovation and Design Tax Credit will remain in place, continuing to play a key role in supporting companies’ innovative activities. So what should businesses expect? Read More

Author: David Lucas Partner Bright Grahame Murray Emperor’s Gate 114a Cromwell Road Kensington, London, SW7 4AG T: +44 (0)20 7402 7444 | F: +44 (0)20 7402 8444 E: [email protected] W: www.bgm.co.uk

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

UK Tax Incentives for R&D, Innovation and Growth

The UK continues to position itself as an attractive jurisdiction for business and innovation, supported by a range of targeted tax incentives. These incentives sit alongside a main corporation tax rate of 25% (the lowest in the G7), as well as increased regulation and scrutiny driven by global alignment with OECD standards.

Approximately £12.8bn tax relief was given by UK government in 2023-24 (per the latest 2025 HMRC report) across innovation reliefs, creative sector reliefs and investment incentives.… Read More

Global R&D tax incentives continue to expand and diversify as governments compete to attract innovation, investment, and high skill employment. Across the countries profiled in this series three themes dominate: greater refundability, alignment with OECD standards, and incentives tied to collaboration, intensity, or commercialization.

Taken as a whole you will likely notice a global shift toward more generous, more targeted, and more strategically aligned innovation incentives. Companies operating internationally must understand these differences to optimize where they invest, hire, and commercialize new technologies. Read More

Author: George Giannopoulos Prooptiki SA E: [email protected] W: www.prooptikisa.gr

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

Updates to R&D Tax Incentives in Greece

Greek Tax Incentives for Research and Development R&D Projects – Updates

Greece has significantly strengthened its tax incentives for Research and Development (R&D), aiming to stimulate innovation, attract investment, and align national policy with OECD best practices. Recent legislative updates—particularly Article 35 of Law 5162/2024—transform the traditional flat super‑deduction into a more dynamic, performance‑based system that rewards collaboration, sustained R&D intensity, and high‑value innovation activities. We summarize the current framework, highlights key changes, and outline the practical implications for companies undertaking R&D projects in Greece.… Read More

Author: David Borg ARQ Group / Partner – Tax & Advisory E: [email protected] P: +356 2549 6000 Office Address: Ewropa Business Centre Level 3, Suite 701 Dun Karm Street Birkirkara BKR 9034 Malta

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

Malta’s IP Box Regime and associated fiscal incentives

The principal objective of this memo is to introduce Malta’s IP Box regime. This memo shall describe the following:

What IP-related deductions or incentives are currently available under Maltese tax law? What are the eligibility criteria for these deductions? Are there any conditions we should be aware of? What are the typical structuring considerations for maximising these benefits?… Read More

Author: Vijay Stevens, CPA YALE PGC LLP / Senior Tax Manager E: [email protected]

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

Research and Development Canada A brief history of Research and Development in Canada

Governments of Canada have encouraged technological development and industrial research for over 100 years. In 1916 the government, in response to war pressure founded the National Research Council with a view to stimulating Scientific Research and Development. The understanding that Technology leads to economic development growth and wealth creation has led governments, both Liberal and Conservative, to encourage the development of technology through various policy initiatives. From its inception with the National Research Council in 1916 to the landmark passage of Bill C-15 in 2026, the SR&ED program has undergone a dramatic evolution, culminating in what is now the most significant expansion of R&D incentives in nearly half a century.… Read More

Author: Tetsunori (Ted) Chiba, CPA, CPTADM Actus Tax Corporation E: [email protected]

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

Japan — Tax Incentives and International Considerations

Japan has had little tax incentives focusing on inbound investment; however, it does have a few for international aspects.

Encouraging foreign citizens to live and work in Japan No specific tax incentives/subsidies only for inbound investment by foreign company, but Foreign tax sparing credit for outbound investment by Japanese companies (including JPN subsidiary of foreign company) Tax incentive for research and Experimentation (Research and development) Encouraging Foreign Citizens to Live and Work in Japan

Income Tax Relief for Non‑Permanent Residents

Japan provides income tax relief for individuals classified as non‑permanent residents.… Read More

Author: Judith Burson, CA DM Gibson Accountants Limited E: [email protected]

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

New Zealand’s R&D tax credit regime

Summary

In the past couple years there have been several changes to the mechanism to apply for R&D tax credit regime. The most significant is that previously applications for R&D was handled through a commercial entity via a grant mechanism, however it is now handled by the New Zealand Inland Revenue Department using the R&D Tax Incentives.

The R&D tax credit regime is designed to encourage business-led innovation by providing a refundable tax credit or cash out for qualifying expenditure, with strict eligibility criteria and caps on foreign research.… Read More

Author: David Mayer, CPA, MST Think Advisors LLP / Partner E: [email protected]

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

The U.S. Federal R&D Tax Credit in a Global Context

The United States has long positioned itself as a global leader in innovation, supported in part by the federal Research & Development (R&D) tax credit. Yet as other major economies expand and refine their own incentive programs, the U.S. credit increasingly appears less generous and more complex than many of its international counterparts. Understanding how the U.S. system compares globally is essential for companies making strategic decisions about where to invest in innovation.

Overview of the U.S.… Read More

Posts Category

Integra Tax World

Polish Taxation Moves Toward Full Online Reporting – Accounting Books Sent as Obligatory SAF T

Italy’s New Innovation Incentives

UK Tax Incentives for R&D, Innovation and Growth

Global Research and Development (R&D) and Intellectual Property (IP) Tax Incentives: Rewarding Innovation

Updates to R&D Tax Incentives in Greece

Malta’s IP Box Regime and associated fiscal incentives

Research and Development Canada: A brief history of Research and Development in Canada

Japan — Tax Incentives and International Considerations

New Zealand’s R&D tax credit regime

The U.S. Federal R&D Tax Credit in a Global Context