IRS Guidance and Material

On September 11, 2017, the Internal Revenue Service (IRS) issued a new directive for Large Business & International (LB&I) taxpayers. The purpose of the directive is to make determining [...]

The PATH Act of 2015 What is the Payroll Tax Offset? With the passing of the PATH ACT of 2015, the Research & Development Tax Credit has finally become a permanent fixture of the U.S. tax [...]

Undeniably, the permanency of the Research and Development (R&D) Tax Credit is a game changer for start-ups and small businesses. The newly revamped R&D Tax Credit program, as enacted [...]

The ‘elixir of economic growth’, whilst sounding like a surreptitious tincture crafted by an alchemist, is actually frequently assumed by economists to be relating to research and development [...]

A highlight of 2015 for research and development (R&D) was the passing of The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, which saw the R&D Tax Incentive become [...]

New rules and regulations have made it easier for all types of businesses to profit from the R&D Tax Credit, but there is always a possibility that the credit will provoke an IRS audit. Even [...]

Research & Development plays a big role in a good number of industries today, most notably in the US. Recently, the government has come up with new regulations regarding the filing of R&D [...]