After the State Tax Inspectorate's Comment, It Will Be Even More Difficult to Get Through the Narrow Gates of R&d Exemption

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The newly published commentary on the Law on Corporate Income Tax by the State Tax Inspectorate narrowed the scope of application of the R&D allowance, making its already complex administration more difficult, say experts and businesses. The State Tax Inspectorate insists that the commentary does not create additional requirements for businesses - it only provides legal clarity.