why wouldn't it be reduced by R&D costs that happened elsewhere? if the German flew to wherever the R&D costs were incurred they would certainly be charged and

why wouldn't it be reduced by R&D costs that happened elsewhere? if the German flew to wherever the R&D costs were incurred they would certainly be charged and net profit would be figured out accounting for those costs. if a German distributor bought whatever the product was and imported it to Germany they would be charged for those R&D costs and they would show an arms length transaction proving their profit was less by said R&D costs and if the government charged them tax as if they weren't charged for those R&D costs they would go out of business because they would not be profitable/have to spend so much estimating what portion of what they were charged was R&D (because they don't know and can't know for sure).