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13 Apr 2021, 11:04 am by Kevin Kaufman
The initial credit equaled 25 percent of a corporation’s research spending in excess of its average research spending in the preceding three years, or alternatively, 50 percent of its current-year spending.[5] The R&D tax credit originally expired at the end of 1985 and was updated as part of the Tax Reform Act of 1986.[6] The credit was classified as a Section 38 general business credit, subjecting it to a yearly cap, while lowering the credit’s statutory rate to 20… [read post]
7 Apr 2021, 7:06 pm
I have previously shared an early drafts of the preface (here), and chapters 2 (here; June 2019), 9 (here; August 2019); 12 (here; August 2019); 20 (here; November 2019);  25 (here; May 2020); and here; 4 June 2020). . [read post]
31 Mar 2021, 1:55 am by Kevin Kaufman
Download Data Table of Contents Key Findings Introduction The Basics of Depreciation Schedules and Capital Allowances Capital Allowances and Economic Growth — Lower Capital Allowances Lead to Slower Economic Growth — Unequal Capital Allowances Create a Distortion among Different Investments in the Economy Capital Allowances in the OECD Capital Allowances and COVID-19 Capital Allowances in Selected OECD Countries Capital Cost Recovery in the OECD since 2000 Corporate Income Tax Rates in… [read post]
12 Mar 2021, 9:46 am by Bill Marler
  CDC statistics show that food is the most common vehicle of transmission for noroviruses; of 232 outbreaks of norovirus between July 1997 and June 2000, 57% were foodborne, 16% were spread from person-to-person, and 3% were waterborne. [read post]
Global Workplace Analytics, a research and consulting firm that helps employers understand and prepare for the future of work, predicts that even after the COVID-19 pandemic dissipates, 25-30% of the workforce will continue working remotely for multiple days a week beyond the end of 2021.xii Further, more businesses are willing to permit remote work on a regular basis, for at least a portion of the week, after seeing that employee productivity did not fall during remote work caused by… [read post]
28 Jan 2021, 8:30 pm by Jim Sedor
Supreme Court Ends Lawsuits Alleging That Trump Illegally Profited from Business Interests MSN – Robert Barnes and Ann Marimow (Washington Post) | Published: 1/25/2021 The U.S. [read post]
12 Jan 2021, 12:10 pm by Kevin Kaufman
Key Findings Introduction Climate Change and Energy Consumption Cost Recovery and Expensing, Explained Energy Tax Policy in the United States Energy Efficiency and Climate Change Increased Capital Stock Turnover Retrofitting Accelerating the Shift Towards Clean Energy Housing Investment, Density, and Sprawl A Word on Policy Neutrality Expensing Is a Great Complement for Green Policies Conclusion Key Findings Expensing for capital investments would increase new investment and capital stock… [read post]
11 Jan 2021, 8:19 am by Kevin Kaufman
Key Findings Introduction Tax Elements General Design Considerations — Taxing Data Processing — Taxing Financial Transactions — Taxing Traders Conclusion Key Findings: A financial transaction tax (FTT) would raise transaction costs, which would result in a lower trading volume, lower liquidity, potentially increased volatility, and lower price of assets. [read post]
Several large north European companies are participating in the programme, and are offering internship, apprenticeship and corporate degree programmes and scholarship opportunities to refugees.[25] This sort of active engagement with migrants should, from the perspective of freedom as non-domination, be welcomed and expanded to other categories of third-country nationals, not merely refugees. [read post]
10 Jan 2021, 5:39 am by Rob Robinson
The total number of events for the year was 10 less than the number of events in 2019 (46) and 13 less than the number of events in 2012, the high-water mark year of investment where at least 49 events were reported. [read post]
4 Jan 2021, 8:10 pm by Bill Marler
.: http://www.cdc.gov/ecoli/2014/o121-05-14/index.html; http://www.doh.wa.gov/Newsroom/2014NewsReleases/14070CloverSproutsSourceofEColiOutbreak Jul. 2012 SalmonellaCubana 19 Sprouts, unspecified Multistate, U.S.: http://wwwn.cdc.gov/foodborneoutbreaks/Default.aspx Mar. 2012 Listeria monocytogenes 6 Sprouts, unspecified Multistate, U.S.: http://wwwn.cdc.gov/foodborneoutbreaks/Default.aspx Dec. 2011-Feb. 2012 E. coli O26 29 Raw clover sprouts at Jimmy John’s… [read post]
24 Dec 2020, 4:00 am by Guest Blogger
On June 26, 2020, the Law Society of Ontario (LSO) released the Family Legal Services Provider License Consultation Paper (FLSPL) for review and comment by the legal profession in Ontario. [read post]
22 Dec 2020, 2:33 pm by Joel R. Brandes
 Circumstances of contemporary daily interactions between men and women, warrants that the “opportunity” element of proof of adultery must be interpreted to mean more that mere “proximity,” but must instead necessarily mean “proximity plus. [read post]
16 Dec 2020, 4:00 am by Ken Chasse
[The content of this article is closely related to six of my previous posts on Slaw, dated: July 25, 2019; April 9, 2020; May 29, 2020; August 6, 2020; October 22, 2020; and October 24, 2020. [read post]
15 Dec 2020, 7:20 am by Alan Rosca
Petersburg, Florida June 25, 2010 – September 6, 2012 Richfield Orion International located in El Dorado Springs, Missouri January 27, 2010 – June 25, 2010 Okoboji Financial Services located in Okoboji, Iowa October 7, 2008 – December 31, 2009 FINRA expelled the firm on August 27, 2010 Peak Securities Corporation located in El Dorado Springs, Missouri February 2, 2007 – November 5, 2008 Brokers International Financial Services… [read post]
15 Dec 2020, 7:20 am by Alan Rosca
Petersburg, Florida June 25, 2010 – September 6, 2012 Richfield Orion International located in El Dorado Springs, Missouri January 27, 2010 – June 25, 2010 Okoboji Financial Services located in Okoboji, Iowa October 7, 2008 – December 31, 2009 FINRA expelled the firm on August 27, 2010 Peak Securities Corporation located in El Dorado Springs, Missouri February 2, 2007 – November 5, 2008 Brokers International Financial Services… [read post]
24 Nov 2020, 2:02 pm by Kevin LaCroix
Since FY 2012, the first full fiscal year following the program’s inception, the annual number of whistleblower tips has increased approximately 130 percent. [read post]