Emily Chasan of the CFO Journal recently reported that investors are being warned about the impending expiration of the longstanding research and development (R&D) tax credit. We put together a brief analysis of average effective tax rates, comparing companies with R&D … Continue reading →

Given the recent discussion of U.S. companies sheltering earnings abroad in order to lower their tax provisions, it should come as little surprise that the number of firms reporting indefinitely reinvested earnings (“IRE”) retained in foreign countries has been growing over … Continue reading →