Printing and reproduction of recorded media

ISIC 18 is categorized under 'Manufacturing of goods or materials'. While manufacturing is a Qualifying Activity regardless of the counterparty's location, forensic scrutiny focuses on whether the revenue is derived from the physical transformation of materials (Qualifying) versus the provision of advertising or information services (Excluded).

Audit Red Flag

Misclassification of 'Design Services' or 'Content Licensing' as 'Manufacturing' to bypass the 5% de minimis threshold for non-qualifying income.

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