The Finnish Ministry of Finance has announced the approval of legislation for the introduction of a new tax incentive for R&D activities. The new incentive is a combined deduction for R&D activities, including a general additional deduction based on the amount of R&D expenses incurred plus an additional deduction based on the increase in R&D expenses compared to the previous year. The additional deductions apply for salary and service expenses related to a taxpayer's own R&D activities. The general additional deduction is equal to 50% of salary and service expenses for R&D activities, with a maximum deduction cap of EUR...