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gptkbp:feature
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May apply to software copyrights
May be subject to EU state aid rules
May be subject to anti-abuse rules
May be subject to international tax treaties
May exclude trademarks in some countries
May require R&D expenditure in country
May require application to tax authorities
May require nexus approach
May require patent registration
May require separate accounting
May require tracking of qualifying income
OECD-compliant in some countries
Reduced tax rate
Tax rate varies by country
Requires substantial activity in some jurisdictions
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