The Treasury Department released a new regulation to make it easier for taxpayers to claim a reduced research tax credit. While the two tax provisions are not identical, expenses that qualify for the research tax credit may also qualify for …
Spirent Holding Corp. v. State, No. 29199 (Haw. Interm. Ct. of App. 2009)
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 …