In this third edition of KPMG's practical guide to R&D incentives in Asia Pacific, we have examined trends/developments across the region and the specific incentives and implementation policies in 18 countries, including Australia, China, India, Japan, New Zealand, Pakistan, Malaysia and Singapore. R&D Incentives - Adding value across ASPAC also touches on related considerations like net cost of R&D in different jurisdictions, transfer pricing trends and short-term stimulus measures.