International Taxes: Global Research & Development Incentives

Global research & development incentives brochure

A guide to the PwC R&D network’s offerings worldwide.

Patent box and technology incentives: Tax and financial reporting considerations

This whitepaper covers the key tax and financial reporting considerations of patent box regimes and other technology incentives


Innovative companies play an extremely important role in their national economies ― which is why many grant programmes and tax incentives have been created to encourage additional research investments by businesses. To encourage research and innovation, many jurisdictions around the globe provide research incentives in the form of tax credits, “super” deductions, or cash grants.

Helping you to realise value

Our R&D professionals are trained to identify and document research expenditures. Your global strategy might call for other options about where you spend your R&D dollars ― based on ownership of intellectual property and jurisdictional relief. At PwC, our team, which includes international tax specialists, can help large multinational companies like yours take advantage of available incentives, consider the effect on transfer pricing, and review your company’s global tax strategy for cross-border structuring. We bring together both your global and local staff to train them in how to devise and implement strategies to:

  • Identify available research activities
  • Analyse detailed accounting records to find costs that qualify for jurisdictional relief
  • Consider existing, and potential, alternative tax planning strategies based on the rules in differing jurisdictions
  • Gather, organise, and develop documentation to support and defend the eligible costs if an enquiry is initiated by the tax authorities
  • Develop procedures and technologies that can improve the efficiency and effectiveness of identifying, documenting, calculating, and sustaining current and future incentives
  • Another plus: Our global tax planning approach offers numerous advantages since it focuses on your key tax objectives. Together we can develop a sound global tax strategy that addresses your global research and development activities.