White Papers
A Comparative Review: Innovation-Centric Tax Incentives in the U.S. and U.K.
Yair Holtzman and Ronald Kalungi of Anchin Block & Anchin look at U.K. and U.S. tax provisions geared to stimulate R&D and technological innovation, including analysis of the U.K. patent box regime and efforts to enact an innovation box in the U.S. ‘‘Technological innovation in the U.K. gets two bites at the tax incentives apple, unlike the U.S. where such innovation gets only one bite,’’ the authors write.