Taj, in association with HEC Paris and representatives of concerned countries of Deloitte network, conducted a study between September and December 2014, based on the main tax incentive schemes in effect in the following 24 countries: Australia, Austria, Belgium, Brazil, Canada, China, Croatia, Czech Republic, France, Hungary, India, Ireland, Israel, Italy, Netherlands, Portugal, Russia, Singapore, South Africa, South Korea, Spain, Turkey, Great Britain and USA.