12/24/2013

The impermanent status of the important R&D tax credit is not its only failing, writes Mitchell Kopelman of accounting firm Habif, Arogeti & Wynne. The tax credit is also hampered by the alternative minimum tax limitation, methods of calculation and the low percentage rate. For these reasons the U.S. R&D tax credit is ranked 24th in the world by the Organisation for Economic Co-operation and Development.

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