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CONTROL TRANSFER, PIONEER STATUS - Coggle Diagram
CONTROL TRANSFER
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TAX IMPLICATION
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Acquirer
- claim AA based on QE of disposer but restricted to residual expenditure of disposer
- eligible to claim AA only (without IA) except when disposer acquires asset after FDDFP
PIONEER STATUS
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- production day will be stated in pioneer certificate
- date the co hit the marketable quantities (>=30% production capacities) of promoted products