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Fiscal facilities for research and development activities: What does the legislation provide? What happens in practice? Examples

Fiscal facilities for research and development activities: What does the legislation provide? What happens in practice? Examples

Authors: Andreea Mitirita, PwC Romania Partner and Cristina Fuioaga, PwC Romania Director

                          

Fiscal facilities for research and development are offered by several countries and can be a competitive advantage in attracting investments in projects involving research and development and in the accelerated development of companies that undertake such activities. In Romania, fiscal incentives for research and development activities, existing in the Fiscal Code, are the following:

For more information, please see the Romanian version of the article, here.

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