Comparative Guides
Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.
Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.
Start by selecting your Topic of interest below. Then choose your Regions and finally refine the exact Subjects you are seeking clarity on to view detailed analysis provided by our carefully selected internationally recognised experts.
Results: 4 Answers
Corporate Tax
3.
Investment in capital assets
3.1
How is investment in capital assets treated – does tax treatment follow the accounts (eg, depreciation) or are there specific rules about the write-off for tax purposes of investment in capital assets?
 
United States
No answer submitted for this question.
3.2
Are there research and development credits or other tax incentives for investment?
 
United States
No answer submitted for this question.
3.3
Are inventories subject to special tax or valuation rules?
 
United States
No answer submitted for this question.
3.4
Are derivatives subject to any specific tax rules?
 
United States
No answer submitted for this question.