The Greek Public Revenue Authority (AADE) published a notification on 4 August 2022 on new R&D tax incentives, New Horizons in Higher Education Institutions. The incentives include the following: Business expenses related to the financing of Special Research Fund Accounts (SRAs) of Higher Education Institutions (HEIs) in Greece for preparing industrial doctorates, developing research partnerships, conducting industrial research projects, and preparing clinical trials are considered R&D costs that may be deducted as business expenses incurred for the benefit of the undertaking or in the course of its regular business activity; Profits derived from the exploitations of internationally recognized patents developed...