R&D Principles in Identifying Core Attributes in Innovation

We hosted a webinar focused on the essentials of identifying and substantiating R&D activities eligible for the 0% Corporate Tax rate. I’m sharing an article extract from that session, highlighting key principles to help organizations distinguish genuine R&D from routine business activities.

The slides illustrate the Nexus Ratio and how it separates Qualifying IP Income. Core attributes of R&D, such as Uncertainty and Scientific/Technological Novelty.

Practical case examples across web development, cloud computing, and mobile development.

This guide provides a clear path for companies aiming to align with R&D tax benefits and compliance. It’s crucial, however, to remember that each example requires specific contextual application to ensure full accuracy.

Download the guide

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