Well R&D is just the English term I used for it - but you have a point. How the tax law evaluates this and what words are used depends on jurisdiction, whereas

Well R&D is just the English term I used for it - but you have a point. How the tax law evaluates this and what words are used depends on jurisdiction, whereas I was speaking imprecisely in an internet forum. In my country for example the term is similar but you usually have to submit projects in advance for approval and have reviews of your research output.