Research and experimental development on social sciences and humanities

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under MD 229, R&D is a Qualifying Activity. However, Social Sciences (ISIC 7220) often fail the 'Experimental' threshold required by the Frascati Manual. Auditors will scrutinize whether the activity seeks to resolve a scientific or technological uncertainty or is merely data collection/analysis for commercial application.

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Legal Reference

Ministerial Decision No. 229 of 2023, Article 2, Clause 1(f)

Audit Red Flag

Reclassifying routine commercial market research or management consultancy as 'Experimental Development' to exploit the 0% regime.

4 licensable activities under this classification

Artificial Intelligence Developing ServicesExternal approval required

Educational Technologies Research & DevelopmentNo external approval required

Islamic Economics Researches & StudiesNo external approval required

Research & Experimental Development On Social ScienceNo external approval required

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