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LTD Tools

The Business Tax section is a compilation of alerts and articles written by members of the ICPAS Business Tax Committee as well as links to websites and other resources of interest to the business tax community. Follow the links below for more information on these topics.  

Business Tax Committee Articles

  • Early Filing for Country-by-Country (CbC) Reporting

  • Tax Reform Planning

  • Safe Harbor Method Available for Ratable Service Contracts

  • Application of IFRS-IC Draft Interpretation on Measurement of Uncertain Tax Positions

  • Big Tax Court Win for Small Businesses and R&D Tax Credit

  • Deducting Accrued Bonuses

  • New Research Credit Regulations Bring Clarity and Broader Application for Software

  • R&D and 179D

  • Cadillac Tax - Planning Now to Avoid Headache Later

  • President Signs Tax Extenders Bill, Makes R&D Tax Credit Permanent

  • Even More R&D Proposal to Enhance Credit