The Minister shall issue a resolution specifying the following: 1. The conditions and procedures under which the Research and Development Tax Credit may be transferred. 2. The conditions under which the Research and Development Tax Credit may be transferred and retained in the event of business restructuring, including the consequences of the discontinuation of Qualifying Research and Development Activities. 3. The record-keeping requirements that shall be fulfilled by the Qualifying Entity to demonstrate that such activities are considered Qualifying Research and Development Activities for the purpose of claiming the Research and Development Tax Credit.
Interpretation and application must be checked against the official text and current version.