OrbitaxDeduction for commercialization of R&D findings
|Approved Changes|Malaysia
The Income Tax (Deduction for Investment in a Project of Commercialization of Research and Development Findings) Rules 2013 [PU(A) 51] were issued on 13 February 2013 and are effective retrospectively from 29 September 2012.
The Rules allow a deduction on the investment made to commercialize the Research and Development (R&D) findings of a related company, where:
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