5.5Outsourced R&D Activities
Where a company outsources R&D activities to a third party, it will be deemed to have not undertaken the R&D activity itself. As the definition of “expendi...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.