Research & Development (R&D) Archives

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

Research & Development (R&D)

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