3 ms·

IRS definition is probably more relevant: https://www.irs.gov/pub/irs-regs/research_credit_basic_sec41.pdf https://www.irs.gov/pub/irs-regs/research_credit_bas

by cj 3y ago

IRS definition is probably more relevant: https://www.irs.gov/pub/irs-regs/research_credit_basic_sec41.pdf https://www.irs.gov/pub/irs-regs/research_credit_basic_sec41... (Not 100% sure this is the most up to date definition but it gives you an idea)

eru 3y ago
Perhaps more relevant for Amazon, but not for France?
- cj 3y ago
  I’m responding to how Amazon categorizes their R&D expenditures (which is based on IRS’s definition, not the Wikipedia definition). If we don’t understand how Amazon categorizes R&D, we can’t make a fair comparison to France. If anything, IRS’s (very) broad definition of R&D helps France in that Amazon’s R&D spend isn’t truly R&D in the colloquial sense (or the Wikipedia definition) In other words, Amazon’s R&D spend is likely overstated (based on what an average person would consider “R&D”)
  - eru 3y ago
    Granted. Though see elsewhere in the comments where people talk about how overstated the French figures are.