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Лого на Европейската комисия
EU Science Hub

The JRC has evaluated the impact of R&D provisions that may be introduced by governments to attract foreign investors.

Policy proposals

Innovation is deemed a major driver of economic growth, employment and competitiveness. Most EU countries have some form of policy supporting Research & Development (R&D) investments.

JRC support

The results of R&D provisions, however, may not be enough to raise R&D levels as percentage of GDP and/or may lead to strategic behaviour by companies in order to lower their tax bill without tangible effects on research and innovation activities, and additional measures might be needed.

Check-out related research

Towards a European R&D incentive? An assessment of R&D provisions.

Patent boxes design, patents location, and local R&D

Team

María T. Álvarez-Martínez

Maria Gesualdo