Читать книгу The IP Box Regime. A Study from an International and European Perspective - Elizabeth Gil García - Страница 9

The innovation process encompasses different scientific, technological and industrial activities. R&D may take part of the innovation process (e.g., the acquisition of knowledge).21 However, other activities cannot be identified as R&D (e.g., patent and licence work) even if they are part of the innovation process. In this regard, some borderline cases can be pointed out. On the one hand, prototypes and pilot plants are classified as R&D if the primary objective is to make further improvements. On the other hand, trial production should not be counted as R&D because its aim is to start the production process.22

The Oslo Manual defines innovation as:

“A new or improved product or process (or combination thereof) that differs significantly from the unit’s previous products or processes and that has been made available to potential users (product) or brought into use by the unit (process)”.23

Innovation is more than a new idea. An innovation requires implementation.24 Moreover, together with the implementation (and actual use), the Oslo Manual points out other elements that can guide the measurement of innovation: (i) knowledge, as it is the basis for innovation; (ii) novelty; and, (iii) value creation (or preservation)25 as the presumed goal of innovation.26 These three elements were not included as such in the former edition of the Oslo Manual (2005). Nevertheless, novelty has always been closely linked to innovation activities. In this vein, it is important to remark that some changes cannot be considered innovations (e.g., simple capital replacement or extension, changes resulting purely from changes in factor prices, customisation, inter alia). Thus, a certain level of novelty will be required.

The minimum entry level for an innovation is the so-called ‘new to the firm’, but it is also possible to be ‘new to the market’ or ‘new to the world’ (intermediate or maximum level of innovation, respectively). In the first case, an innovation will be new to the market if the firm is the first one to introduce the innovation into its market. Secondly, innovations are new to the world when the firm is the first one to introduce the innovation for all markets and industries, domestic and international.

Traditionally, the Oslo Manual has referred to two types of innovations: (i) product innovation, defined as the introduction of a good or service that is new or significantly improved with respect to its characteristics or intended uses; and, (ii) process innovation, explained as the implementation of a new or significantly improved production or delivery method.27 In 2005, the Oslo Manual included two more categories of innovations: (i) marketing innovation, which involves the implementation of new marketing methods; and, (ii) organisational innovation, which refers to the implementation of new organisational methods.28

Notwithstanding this, the current edition of the Oslo Manual has reduced to two main types of innovations. On the one hand, product innovation, which refers to a new or improved good or service that differs significantly from the firm’s previous goods or services and that has been introduced to the market. On the other hand, business process innovation, defined as a new or improved business process for one or more business functions that differs significantly from the firm’s previous business process and that has been brought into use by the firm.29