Partial amendment to RESTRICTION OF SPECIAL TAXATION ACT
The current law applies the highest tax credit rate to related R&D expenses and facility investment ...
The
,current
,law
,applies
,the
,highest
,tax
,credit
,rate
,to
,related
,R&D
,expenses
,and
,facility
,investment
,amount
,by
,designating
,national
,strategic
,technology
,for
,technologies
,related
,to
,areas
,that
,are
,recognized
,for
,their
,strategic
,importance
,at
,the
,national
,security
,level