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TAX PRACTICE CORNER.
- Source :
- Journal of Accountancy; Jun2013, Vol. 215 Issue 6, p74-75, 2p, 1 Color Photograph
- Publication Year :
- 2013
-
Abstract
- The article discusses U.S. tax practices and the extension of a research and development (R&D) tax credit under Section 41 of the American Taxpayer Relief Act of 2012. Qualified research expenditures are addressed, along with a comparison of the R&D tax incentives in countries such as Australia and France. Business competition and technological innovations in the U.S. are mentioned, along with British corporate income tax rates.
Details
- Language :
- English
- ISSN :
- 00218448
- Volume :
- 215
- Issue :
- 6
- Database :
- Complementary Index
- Journal :
- Journal of Accountancy
- Publication Type :
- Periodical
- Accession number :
- 89470198