Partial amendment to RESTRICTION OF SPECIAL TAXATION ACT

The current law provides a tax credit of 20% to 40% for R&D expenses to obtain new growth and source...

The

,

current

,

law

,

provides

,

tax

,

credit

,

of

,

20%

,

to

,

40%

,

for

,

R&D

,

expenses

,

to

,

obtain

,

new

,

growth

,

and

,

source

,

technologies

,

and

,

3%

,

to

,

43%

,

for

,

facility

,

investment

,

costs

,

for

,

commercialization

,

while

,

30%

,

to

,

50%

,

for

,

research

,

and

,

development

,

expenses

,

for

,

obtaining

,

national

,

strateg