Which Cos. Are Most Likely To Benefit From Innovation Box?
Law360, New York (September 9, 2015, 4:19 PM EDT) -- Jason Osborn
U.S. Reps. Charles W. Boustany Jr., R-La., and Richard Neal, D-Mass., both senior members of the Ways and Means Committee, released draft legislation on July 28, 2015, that would create an "innovation box regime" in the U.S. tax code. The release of the legislation follows a bipartisan recommendation by U.S. senators for the creation of a U.S. patent box regime. The congressmen have requested that interested stakeholders provide feedback and comments on their legislative proposal, presumably signaling that changes to the proposal are possible.
This article examines the details of the proposal, reviews potential...
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