On March 19, 2010, the United States Court of Appeals for the Federal Circuit provided much needed clarity regarding the definition of independent research and development (IR&D) costs – see the publication (pdf) on the topic by McKenna Long & Aldridge LLP.
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Related posts:
- UK: Draft guidance on R&D relief for production costs
- USA: new regulations on cost sharing arrangements
- Australia: Article – royalty stream funding deductions case
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