Tax Planning for Computer Acquisition

Article Abstract:

Accounting clients are seeking professional advise in the area of computer acquisitions. Tax considerations are an important part of decision making. Three classes of capital cost allowances exist. Leases should be examined for tax benefits and opportunities may arise in negotiating the lease. Guidelines exist for treating software as capital assets or expenses. Research and development may get favorable treatment. The applicability of withholding, federal and state sales taxes, and duty should be examined.

Computers, Laws, regulations and rules, Digital computers

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Masters of their own domain: variations between the tax laws of different state and local jurisdictions in the US create planning opportunities - and traps for the unwary

Article Abstract:

Issues relating to the fact that US states operate their tax systems separately from the federal government are discussed. Attention is also given to variations between local and state statutes, which can bring both planning opportunities and dangers.

Analysis, Tax administration and procedure, Tax administration, State taxation

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