[testless]

I am really confused as to why this is considered as a tax break strategy. Operating costs directly lower earnings, where as R&D might have to be amortized over years - at least in certain european countries. Isnt this reinvesting in your business? Also spending (or donating) money lowers your taxes by lowering your earnings.

[hn_throwaway_99]

There are specific R&D tax credits in the US tax code:

https://pro.bloombergtax.com/brief/rd-tax-credit-and-deducti...

[robertlagrant]

Reinvesting in your business is something you get to do post-corporation tax.