The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians and scienc

Abstract: Investment in research and experimental development (R&D) is an important driver of innovation and economic growth. Over the past two decades, tax inc

This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, S

In many countries, research and development (R&D) tax incentives to stimulate private sector research spending are a significant element of technology and innov

Is your company making the most of R&D tax relief incentives? UK R&D tax reliefs are at their highest ever level following the Finance Act 2018 changes. This bo