{"id":3018,"date":"2019-05-24T13:38:46","date_gmt":"2019-05-24T11:38:46","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=3018"},"modified":"2019-06-20T13:29:37","modified_gmt":"2019-06-20T11:29:37","slug":"regulation-of-research-and-development-tax-deductions-victory-of-substance-over-form","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/regulation-of-research-and-development-tax-deductions-victory-of-substance-over-form\/","title":{"rendered":"Regulation of Research and Development Tax Deductions: Victory of Substance over Form"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The outcome of development projects is always uncertain. Therefore, it is important to provide various forms of aid for businesses to embark on these uncertain projects. From the tax perspective, this primarily includes the possibility of treating research and development costs as a tax-deductible item. However, in respect of this form of aid, some businesses have so far objected that the regulation itself is uncertain. All this has changed with the amended Income Taxes Act that significantly revises the manner of regulating deductions for promoting research and development.<\/p>\n","protected":false},"author":117,"featured_media":3019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[437,156,8],"class_list":["post-3018","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law","tag-tax-deductions","tag-research-and-development","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3018","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=3018"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3018\/revisions"}],"predecessor-version":[{"id":3105,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3018\/revisions\/3105"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/3019"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=3018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=3018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=3018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}