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Pursuant to the Act on Corporate Tax, royalty means: 

  • patent, utility model, plant variety right, supplementary protection certificate, legal protection of micro-electronic semiconductor products and results deriving from copyright protected software utilization license, use license and designation as an orphan medicinal product (exclusive rights); 
  • results deriving from the sale of exclusive rights, their de-recognition as a non-monetary asset contribution, and
  • the portion of results deriving from the sale of products and provision of services relating to the value of exclusive rights. 

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