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The Law on Research Activity provides the legal framework for the national research system of Latvia.
This Royal Decree - Law 4/2004 establishes new measures regarding tax deductions for R&I activities.
The uni:invent programme's (terminated in 2010) goal was to improve commercialisation of research outputs. 13 university transfer offices were established, 50 transfer managers were professionally trained along a dedicated job profile, and more than 30 innovation scouts were positioned at the technology transfer offices of 17 Austrian universities.
Doctoral Programmes form centres of education for highly qualified young scientists and scholars from the Austrian and international scientific community. The programme supports centres of excellence at Austrian research institutions and helps ensure the continuity and impact of such centres.
The German Research Foundation (DFG), the Austrian Science Fund (FWF) and the Swiss National Science Foundation (SNF) have agreed to follow a lead agency principle for research projects with participants of at least two of the three countries. The lead agency procedure clarifies roles and responsibilities of funding agencies involved in such projects. Most importantly, it requires funding agencies involved to accept evaluation of the transnational project proposal by one lead agency and fund those parts of the project that are being performed in their respective country.
The Austrian Science Fund (FWF), the German Research Foundation (DFG) and the Swiss National Science Foundation (SNF) have agreed to follow a lead agency principle for research projects with participants of at least two of the three countries. The lead agency procedure clarifies roles and responsibilities of funding agencies involved in such projects. Most importantly, it requires funding agencies involved to accept evaluation of the transnational project proposal by one lead agency and fund those parts of the project that are being performed in their respective country.
The regime of scientific patronage was enacted by the Law 26/2004. It provides tax incentives to both individuals and organisations contributing to the financing of the activities foundations, institutes, associations, higher education institutions, and other units or centres carrying out R&D activities.
The document lays down the rules and conditions for using tax incentives and subsidies for R&D investments.
The ultimate aim of the document is to set the strategy to enable the UK to compete on high technology and intellectual strength - attracting the highest-skilled people and the companies which have the potential to innovate and to turn innovation into commercial opportunity.
SMEs younger than 8 years which perform R&D can benefit from a reduction in their tax and social security contributions for highly skilled employees such as engineers and researchers. Under the JEI (Young Innovative Company) status, companies are helped to develop their innovative business based on R&D. Candidate beneficiary must fulfil the following conditions: independent SMEs less than 8 years old, with R&D expenses amounting to at least 15% of their total expenditures.
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