The project aims at analysing three issues related to the definition of research and development (R&D) with respect to a planned R&D tax incentive in Germany:
- Evaluating the practicality of the R&D definition of the Frascati Manual for the specific situation of R&D in the mechanical engineering industry;
- International examples of how authorities deal with the R&D definition of the Frascati Manual in national R&D tax incentive schemes;
- Assessing the likely impact of the planned R&D tax incentive in Germany for the mechanical engineering industry.
The analyses are intended to contribute to a list of criteria how the mechanical engineering industry can define R&D in a way that is consistent with the Frascati Manual and at the same time reflects the practice of R&D in the industry.
Licht, Georg, Bettina Peters, Christian Rammer and Steffen Kinkel (2020), Definition von FuE im Maschinenbau vor dem Hintergrund einer Forschungsförderung, Verband Deutscher Maschinen- und Anlagenbau e.V. (VDMA), Mannheim. Download
Verband Deutscher Maschinen- und Anlagenbau e.V.
, Frankfurt am Main
01.09.2019 - 30.11.2019