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n4jdsupra.
Subject Item
isa:380337015
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IP assets that are being created for reasons other than trade or repetitive provision to third parties (e.g., software developed for internal purposes) is not activated and depreciated for tax purposes but is expensed, as expenses are accrued in accounting under GAAP. The Czech Republic provides taxpayers with relatively generous research and development (R&D) incentives, general investment incent
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