In 2008, France and Spain provided the most generous schemes with respectively 0.425 and 0.349 units of tax relief per US dollar of R&D expenditure. These instruments are also being developed in non-member countries. Brazil, China, India, Singapore and South Africa provide a generous and competitive tax environment for R&D investments (OECD, 2009b). Korea stands out as an exception since tax credits for large firms have increased faster than for SMEs.