Integra Tax World Archives - Page 2 of 6

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

Author: Lin-Lin Chen, CPA PROSERVACE & CO., CPAS / 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]

Development and Current Status of Taiwan’s E-Invoice System

1. Introduction

Taiwan has been at the forefront of digital transformation in public finance, with its e-invoicing initiative launched in the early 2000s. The primary objectives of this initiative were to enhance tax transparency, reduce the administrative and environmental costs associated with paper invoices, and accelerate the adoption of digital technologies across industries. By transitioning to electronic invoicing, Taiwan aimed to streamline tax reporting, improve compliance, and provide greater convenience for both businesses and consumers.

2. Historical Development

The development of Taiwan’s e-invoice system can be traced through several key phases:

Early 2000s: The Executive Yuan included e-invoicing in the ‘Knowledge Economy Development Plan’, initiating pilot programs for business-to-business (B2B) electronic invoices.… Read More

This VIDA Country Report provides a structured overview of Germany’s e invoicing framework, including the introduction of mandatory B2B e invoicing, the use of structured formats, and the transition toward a standardized national system aligned with European requirements. Read More

This VIDA Country Report provides a structured overview of Greece’s e invoicing and e recordkeeping framework, including the myDATA platform, voluntary B2B e invoicing, certified service providers, and the gradual expansion of digital reporting obligations. Read More

A detailed overview of Ukraine’s e invoicing environment, including VAT electronic administration, EDI usage, reporting standards, Peppol pilot projects, and expected developments in digital tax compliance. Read More

This VIDA Country Report provides a structured overview of France’s e invoicing and digital reporting framework, including the phased implementation of mandatory B2B e invoicing, the role of the national Chorus Pro platform, and the transition toward a decentralized exchange model. Read More

This ViDA Country Report provides a clear overview of Italy’s e-invoicing and digital reporting system, describing the gradual introduction of mandatory B2B e-invoicing, the functioning of the national SdI exchange platform, and the evolution toward a structured real-time reporting model. Read More

This VIDA Country Report provides a structured overview of Luxembourg’s e invoicing framework, including mandatory B2G e invoicing, structured format requirements, and the national Peppol based exchange infrastructure. Read More

This VIDA Country Report provides a structured overview of Malta’s e invoicing framework, including mandatory B2G e invoicing, structured format requirements, and the national Peppol based infrastructure supporting public sector procurement. Read More

Posts Category

Integra Tax World

New Zealand’s R&D tax credit regime

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

Development and Current Status of Taiwan’s E-Invoice System

E-Invoicing in Germany from 2025 – What Businesses Need to Know

E-invoicing in Greece in 2026 – The digital era is already here – but are we ready?

E-invoicing in Ukraine in 2026

E-invoicing in France in 2026

E-invoicing Overview and current developments: ITALY 2026

E-invoicing in Luxembourg in 2026

E-invoicing in Malta in 2026