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.
Documents
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.