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prefatory
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Prefatorily, even within the same industry, taxpayers conducting the same or substantially similar research activities may adopt different recordkeeping practices.
Prefatorily, the report notes that a dramatic, global transformation of economic and commercial activity is underway, enabled by the convergence of computer and communications technology.
Prefatorily, TEI believes it is important to understand the nature and role of cost-sharing agreements in a multinational context.
 
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