It's worse if you push it off shore, actually. Overseas salaries are amortized over 15 years instead of five.
> The new Section 174 rules require taxpayers to capitalize and amortize specified R&E expenditures over a period of five years (attributable to domestic research) or 15 years (attributable to foreign research)
It's worse if you push it off shore, actually. Overseas salaries are amortized over 15 years instead of five.
> The new Section 174 rules require taxpayers to capitalize and amortize specified R&E expenditures over a period of five years (attributable to domestic research) or 15 years (attributable to foreign research)
https://www.grantthornton.com/insights/alerts/tax/2022/flash...