{"id":5255,"date":"2021-02-16T09:49:29","date_gmt":"2021-02-16T08:49:29","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5255"},"modified":"2021-02-25T11:37:46","modified_gmt":"2021-02-25T10:37:46","slug":"custom-development-and-its-utilisation-as-part-of-a-tax-deductible-item-for-research-and-development","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/custom-development-and-its-utilisation-as-part-of-a-tax-deductible-item-for-research-and-development\/","title":{"rendered":"Custom development and its utilisation as part of a tax-deductible item for research and development"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In August 2020, the much-expected Instruction No. MF-17 was issued in the Financial Bulletin, reacting to the amendment to the Income Taxes Act in relation to the tax-deductible item for research and development and commenting on, inter alia, the much-debated issue of custom development. Apart from that, the Financial, Tax and Accounting Bulletin featured an article by a General Financial Directorate representative that focused on the same issue as well. How is custom development treated in practice? <\/p>\n","protected":false},"author":117,"featured_media":5256,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[306,156,30,8],"class_list":["post-5255","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-gfd","tag-research-and-development","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5255","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=5255"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5255\/revisions"}],"predecessor-version":[{"id":5257,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5255\/revisions\/5257"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5256"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}