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  Miscellaneous 2006

R&D tax concession and alliance

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2006

 
Alliances are the new-wave approach to contracting where parties have a common goal. They are being used increasingly in the construction industry. Alliances sometimes raise concerns about eligibility to R&D tax concessions, given the requirements that exist around risk and reward and the special rules applicable to partnerships. There is no inherent reason why alliance participants cannot access R&D tax concessions in relevant circumstances, but the particular form of an alliance agreement can sometimes create barriers.
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