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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.

RIO Geo coverage
Norway Belgium France Germany Latvia Lithuania Netherlands Portugal United Kingdom
RIO Exercise type
Mutual Learning



  • Final Workshop