Читать книгу The IP Box Regime. A Study from an International and European Perspective - Elizabeth Gil García - Страница 18

The EU encourages the collaboration between PROs and companies in the field of R&D&I. For this purpose, the Framework Programme has fostered the so-called Public-Private Partnerships (PPPs) for Research, promoting the idea that the public sector may encourage the R&D&I expenditure incurred by companies. Collaborative research may be defined as the active participation in joint projects of innovation between agents of the public sector and actors of the private sector (i.e. business enterprise sector), beyond the mere R&D&I contracts.74 This is a way to ensure that the research carried out at the public sector goes to the business sector. Moreover, in the amended Temporary Framework for State aid rules, it is really appreciated COVID-19 relevant R&D carried out in cross-border collaboration with research organisations or other undertakings.75