How does the U.S. R&D credit stack up?

07/1/2013 | Journal of Accountancy print issue

The research and development credit has been extended through 2013, renewing an advantageous tax benefit for many U.S. businesses. However, as this article shows, the credit may not be as beneficial as it could be. A look at R&D credits around the world shows what the United States could do to improve the credit and help make the U.S. a more attractive destination for multinational R&D investments.

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