This chapter goes beyond previous discussions of ‘Abroad’, now referred to as the Rest of the world, which treated the sector primarily as a source of funds for domestic research and experimental development (R&D) performance (as in GERD), or as a destination for national sources of funds (as in GNERD). The chapter provides a definition of the Rest of the world consistent with the approach of the System of National Accounts (SNA). Globalisation in this chapter refers to the international integration of financing, factor supply, R&D, production and the trade in goods and services. In the Business enterprise sector, globalisation is associated with international trade and foreign direct investment (FDI), whereas public or private non-profit institutions (including government and higher education units) also engage in international activities such as R&D funding and collaboration. R&D globalisation is a subset of global activities involving the funding, performance, transfer and use of R&D. The chapter deals with indicators of R&D globalisation for both business and non-business sectors.