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 tax provisions under corporate income tax law and incentives for R&D expenditure: qualifying R&D and technical innovation expenditure, main features of the tax incentives for R&D activities, restrictions (based on eligibility criteria), cash refund, carry-forward and carry-back possibilities, and compliance verification.