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Definition: Government tax relief for R&D expenditures (GTARD)
Category: Frascati Manual
This concept describes tax relief provisions that apply to taxpayers strictly as a result of their engagement in R&D performance and/or funding activities, relative to a normal or baseline tax structure. The concept of GTARD applies to the statistical measurement of the cost of such R&D-specific provisions (GTARD indicator) that is proposed in this manual. http://ec.europa.eu/eurostat/ramon/statmanuals/files/Frascati-Manual-2015_EN.pdf
Source:
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2015: The Measurement of Scientific, Technological and Innovation Activities - Guidelines for Collecting and Reporting Data on Research and Experimental Development", Paris, 2015
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2015: The Measurement of Scientific, Technological and Innovation Activities - Guidelines for Collecting and Reporting Data on Research and Experimental Development", Paris, 2015
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