Frascati Manual 2015 (OECD)
This manual provides international guidelines for collecting and reporting data on research and development (R&D). It establishes standard definitions and methodologies, serving as a foundational reference for countries, including the UAE, in formulating R&D policies and tax incentives.
Date: October 2015
Summary: OECD guidelines forming the international foundation for R&D classification and measurement.
Link: Frascati Manual 2015
