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Technical

Should the United States Enact a Patent Box? Logo aicpa

  Cherie L. Jones, Adam A. Rogers, and Damian J. ... |   Free |   AICPA |   01 Nov 2016 |   Tax Adviser Magazine

This article examines the background of the patent box concept, how it works, and how it could benefit or disadvantage the United States.

Topics covered:
  • Management accounting: Technical: Tax strategy, planning & compliance: Taxation law, Intermediate
  • Management accounting: Technical: Tax strategy, planning & compliance: Tax accounting, Intermediate
  • Tax: Technical: C corporation income taxation : Credits, Intermediate
  • Tax: Technical: International tax: Credits, Intermediate

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