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