Austria has published an amendment law in the 14 July 2017 edition of the Official Gazette that increases the premium (credit) for R&D expenses from 12% to 14%. The premium generally applies for expenses for R&D carried out in Austria, as well as certain R&D performed in other EEA countries, subject to conditions. The 14% rate applies for tax years beginning on or after 1 January 2018, although for years beginning in 2017 and ending in 2018, the 12% and 14% rates will apply based…