Investor Presentaiton

R&D Tax Allowance Companies performing R&D activities may apply a special tax deduction. As the allowance may amount to up to 110 percent of eligible R&D cost, more than two times the amount can be deducted for tax purposes. KPMG in the Czech Republic is an authorised advisor in the area of R&D tax deductions and provides a wide range of related services. It can help clients with: • • eligible activity definition calculation of the deduction preparation of required documentation obtaining a ruling from the tax authority issuance of a certified court expert opinion. 36

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