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MLE on Administration and Monitoring of R&D tax incentives

This report summarises the work and lessons from the Horizon 2020 Policy Support Facility (PSF) Mutual Learning Exercise (MLE) on Administration and Monitoring of R&D tax incentives.
An MLE is a project-based learning process whereby participating countries, assisted by a small group of experts and policy peers, jointly examine a challenge-driven policy question or an implementation issue linked to a policy reform in detail.
Belgium, France, Latvia, the Netherlands, Norway, Portugal and the United Kingdom were the participating countries in this exercise. The focus of the MLE was on the following three main operational issues: 1) Definition of R&D in tax incentive systems; 2) Eligible costs and 3) Administration and control of the R&D tax incentives schemes.
Different practice in EU Member States with regard to these three topics were presented and examined, and their potential implications discussed, with a view to stimulating Member States to learn from each other’s practice.

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Official publication date
Thursday, 16 February, 2017
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