Why read about the R&D tax credit on the web, when you can buy the book?
In this appeal, the Director of Taxation, State of Hawai’i (Director or State) challenges the final judgment entered by the Tax Appeal Court of the State of Hawai’i (tax appeal court)[1] on July 14, 2008 (final judgment) and two orders entered by the tax appeal court on March 7, 2008 (collectively, summary judgment orders), the [...]
May 19th, 2009
// In this tax appeal, we consider whether the trial court properly interpreted and applied the terms and provisions of General Statutes §§ 12-217ee[1] and 12-217n,[2] which concern business tax credits for certain research and development expenses. The plaintiff, Achillion Pharmaceuticals, Inc., appealed to the Superior Court, pursuant to General Statutes § 12-237,[3] from the [...]
PER CURIAM. {¶ 1} This case presents a statute-of-limitations question. When a corporate franchise taxpayer claims a tax credit for creating new jobs in Ohio, it does so by filing a refund claim under R.C. 5733.12(B). This case asks when the three-year limitations period for filing such a claim begins to run. The Tax Commissioner [...]
Jan 1st, 2009
Tax credit for qualified research expenses (a) As used in this Code section, the term: (1) “Base amount” means the product of a business enterprise’s Georgia gross receipts in the current taxable year and the average of the ratios of its aggregate qualified research expenses to Georgia gross receipts for the preceding three taxable years [...]