- Corporate tax professionals in both high-tech companies, such as companies in the biotech or chemical industries, and in traditional manufacturing companies that conduct R&D. These professionals are responsible for filing tax returns and documenting the R&D tax credit based on the 2001 proposed regulations.
- Tax consultants in accounting firms that assist companies in maximizing and documenting the R&D credit and defending the credit on audit, including consultants that prepare returns involving R&D credits, and especially consultants with multistate responsibility.
- Tax lawyers, including in-house tax counsel and outside tax counsel.
- Corporate R&D professionals, such as corporate analysts and executives responsible for determining where to invest a company's R&D dollars.
- IRS and state revenue agents who spend a large percentage of their time on the credit when auditing high-tech companies (e.g., 40 percent of the audit time of Silicon Valley companies is spent on the R&D credit).
- Graduate business schools and law schools, both of which can benefit from a well-written, instructive, and accessible guide to the complex R&D tax credit rules.
- Government decision makers, whether at the national, supranational, or subnational level, who are involved in making R&D tax policy and who need to understand how other countries deal with R&D incentives.
- Site selection professionals, whether working within a company or as consultants, who need information to assist them in analyzing potential R&D sites.
- Law libraries, university libraries, corporate libraries, and general libraries, to ensure that their patrons have access to the most comprehensive and up-to-date guidance on this hot topic.
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