Introduction of corporate tax credits and incentives
01 Jan 2019
Effective 1 January 2019, specific rules on tax credits were introduced for domiciled entities. They will be able to deduct various income taxes paid as credit (specific requirements will apply).
A special deduction regime has been established for projects related to scientific research, technological development, and technological innovation. Taxpayers investing in these activities will be able to deduct 175% or 150% of the expenses incurred in them.
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Type:
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Treatment and operation (Corporate taxation)
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Promotion and facilitation (Investment incentives)
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Industry:
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