Читать книгу The IP Box Regime. A Study from an International and European Perspective - Elizabeth Gil García - Страница 7

R&D&I is regarded as an economic activity due to the fact that its realisation will produce goods and services. This may imply not only an advantage for the producer, but also a benefit for the society as a whole, e.g., a scientific improvement. R&D&I is indeed based on science and technology (S&T). It could be affirmed that science comprises the knowledge obtained through observation and experiment, which allows the formulation of general principles related to the nature or the society. On the other side, technology would be a set of theories and techniques related to the design, production, processes, products and the organisation. Thus, knowledge is behind science (knowledge-driven) and technology is addressed to satisfy social and economic needs (need-driven).

The identification of R&D&I definitions for tax purposes is not an easy task due to the existence of several definitions based on different instruments. Moreover, it is quite frequent that those ‘names’ are followed by diverse ‘last names’ depending on which instrument is based. In this vein, the research could be basic or applied; the development usually will be experimental and the innovation probably will be technological.4

The lack of clarity may appear to constitute a serious obstacle to make firms invest in R&D&I. If there is no certainty that, for example, a specific project will be eligible under a specific tax scheme, companies will not probably undertake that project. Indeed, clarity, consistency and predictability are essential to assist companies in making R&D&I investment decisions partly on the basis of tax incentives.5 In other words, the incentive effect pursued by a specific measure will not take place if there is not certainty in the application of such measure.

In the early 1960s, the OECD held a meeting with national experts in R&D surveys. The result of such assembly was the so-called Frascati Manual.6 The Frascati Manual was originally written for collecting and issuing national data on R&D. However, over the years, it has become the standard for R&D surveys and data. In regard of innovation, the first edition of the so-called Oslo Manual was published in 1992.7 The Oslo Manual is the foremost international source of guidelines for the collection and use of data on innovation activities in industry.

Therefore, Frascati and Oslo Manuals provide internationally accepted definitions on R&D&I that are often followed by countries granting tax incentives. Notwithstanding this, the possibility of a broader benchmark will be explored in section 4.

Accordingly, two categories of activities based on S&T may be distinguished: (i) scientific and technological activities such as R&D, education or technical services; and, (ii) the so-called process of scientific and technological innovation. Hence, a relevant issue would be the difference between R&D&I and other scientific and technological activities, especially in borderline cases, e.g., industrial activities such as prototypes and pilot plants, among others.