Mutual Learning - PSF
MLE on Administration and Monitoring of R&D Tax Incentives
Differences exist across EU Member States with regard to the administration and control of the R&D tax incentives systems, notably in relation to the use of R&D definitions (stemming from e.g. Frascati manual or EU block exemption regulation), the interpretation/implementation of those definitions, the eligibility of costs, etc. This MLE was an opportunity to investigate those various topics which so far had not been discussed at this level of details in any other forum and to learn from each other on possible approaches to tackle those issues.
MLE on Measures to Stimulate Business Research and Innovation
This pilot MLE focused on identifying specific challenges for policy-makers regarding the design, implementation, monitoring and evaluation of four policy instruments: Research and Innovation fiscal incentives, e.g. tax credits; financial instruments (loans, guarantees, equity); outputs of business research and innovation support grants, and public-private-partnerships in the form of joint funding of research and innovation activities. During the project the methodological approach for in-depth mutual learning which would maximise the effectiveness of policy learning between Member State policy-makers was developed.