This content can not be taken as tax advice but as a representation of the tax attractiveness of different countries for Digital Business investments. The idea behind the map is to include on it only those tax incentives that are clearly including digital elements as part of its scope (Software, IOT, Block-Chain, data, digital start-ups…etc) or if they are not, there is an official interpretation, ruling or consultation supporting its application for a digital activity/element.
The map does not replicate the many R&D Tax Credit guides available from different sources but includes the R&D tax credits that fulfill the above indicated criteria. Please dedicate time to read the comments or special notes of each as there are interesting points there. Our aim is maintaining the list permanently updated, but if you are aware of any necessary addition to the map please do not hesitate to contact us.