The survey carried out by the International Bureau of Fiscal Documentation (IBFD) aims to provide a comprehensive overview of the implementation of the Interest and Royalty Directive and application of Article 15(2) of the Agreement between the EU and the Swiss Confederation in the Member States...

This study provides an overview of the tax treatment of research and development expenditure in the 25 Member States, Japan and the US. It describes both the treatment under the normal tax systems and any specific incentive schemes.