Effect of R&D Tax Credit on the Cost-Metrics of Cloud Computing: A Case Study from France

Cloud computing probably carries disruptive innovations that will change our future in many ways. We explore in this article how R&D Tax Credit changes the cost metrics of cloud computing with short- and long-term effects of its future developments and acceptance as a new key technology. Some of the situations described here may be in effect or arise in some other countries but in-depth analysis of legal texts and practices is necessary to identify them. The comparisons in this article are limited to bare costs. I do not propose adjustments or my opinion to policy makers in order to remain on a scientific level. Yet we go as far as possible as long as we remain in the intents of present laws and regulations.