Purpose – The purpose of this paper is to introduce the value in developing a portfolio of capabilities to fuel innovation. The author's experience suggests that a disciplined focus developing a portfolio of innovation capabilities is critical in the global competitive landscape....

Purpose – The purpose of this paper is to introduce transfer pricing to a broader community of business leaders who might not be familiar with the importance of this concept. Transfer pricing is a term used to describe inter-company pricing arrangements relating to transactions between related...

This paper will demonstrate that the continuous evolution of the accounting profession is in response to the major problems and regulations that exist in any given period. This metamorphosis yields opportunities, challenges, and sometimes results in stark contradictions that the profession must...

Purpose – The purpose of this paper is to provide a brief overview of the issues of simplicity, transparency, equity and effectively administering the United States tax code. Design/methodology/approach – Based upon a literature study and discussions with leading tax professionals. Findings...

Purpose – To describe research and development (R&D) as a tool of strategic growth. The world's top performing companies share a common characteristic: their superior ability to develop and introduce new products faster and cheaper than their competitors. As a matter of fact, effective product...

Purpose – The purpose of this paper is fourfold: to provide an overview of the alternative simplified credit (ASC) and a basic understanding of how it works; to provide a brief history of the research and experimentation credit as a whole and its evolution; to emphasize the importance of this...