Part of a comparative survey composed to provide a better understanding of the available alternatives for the tax-efficient structuring of research and development (R&D) activities abroad. The focus is solely on the corporate income tax treatment of R&D expenses (and not on e.g. wage tax or payroll tax regulations). The study is particularly intended to give an update of the most recent rules and regulations in this field, including relevant general provisions under the corporate income tax law and incentives for R&D expenditure: increased investment deduction, tax credit for R&D activities, profit exemption for supplementary staff hired for R&D activities, wage withholding tax payment exemption for employers of researchers, coordination centres, tax exemption for regional premiums and subsidies to boost competitiveness, and notional interest deduction to support (R&D) activities funded by equity.