Research tax credit: Update of the Frascati Manual

In these times of rapid technological change, research and development (R&D) is an important growth factor. Tracking the R&D activities of industry, governments and universities is essential to the development and analysis of appropriate policies.

The Frascati Manual has become the methodological reference for collecting and using R&D statistics. The manual contains definitions of basic concepts, guidelines for data collection and classifications to be used when compiling statistics.

The handbook has been updated: this sixth edition contains guidelines that are better suited to monitoring the evolution of OECD countries, particularly in terms of measuring R&D in the service sector, the internationalization of R&D and the human resources allocated to it.