Tax Architecture for Technology Companies
Victoria Ashworth-Crane, Esq.
LeMay Publishing
LEGAL
Tax Architecture for Technology Companies
by Victoria Ashworth-Crane, Esq.
Tax Law14,633 words78 chapters
Published by LeMay Publishing. 14,633 words across 78 chapters.
About This Publication
Legal guide to tax optimization, R&D credits, and multi-state tax architecture for technology businesses.
Published by LeMay Publishing, a division of LeMay. Massachusetts.
ISBN: 979-8-0000-5046-0
Chapters
1TAX ARCHITECTURE FOR TECHNOLOGY COMPANIES
2Legal Guide to Tax Optimization, R&D Credits, and Multi-State Tax Architecture for Technology Businesses
3NOTICE AND DISCLAIMER
4ABOUT THE AUTHOR
5TABLE OF CONTENTS
6CHAPTER I
7THE ARCHITECTURE OF TAX PLANNING FOR TECHNOLOGY ENTERPRISES
8The Distinctive Tax Profile of Technology Companies
9A Note on Methodology
10CHAPTER II
11ENTITY SELECTION AND FORMATION: STRUCTURAL FOUNDATIONS
12The C Corporation
13The S Corporation
14The Limited Liability Company
15Conversion and Restructuring
16CHAPTER III
17THE FEDERAL RESEARCH AND DEVELOPMENT TAX CREDIT UNDER SECTION 41
18The Four-Part Test
19Qualified Research Expenses
20Computing the Credit: Regular and Alternative Simplified Methods
21The Startup Credit Against Payroll Tax
22Documentation and Contemporaneous Recordkeeping
23CHAPTER IV
24SECTION 174 AND THE AMORTIZATION OF RESEARCH AND EXPERIMENTAL EXPENDITURES
25The Scope of "Specified Research or Experimental Expenditures"
26Impact on Technology Companies
27Interaction with the Research Credit
28Planning Considerations
29CHAPTER V
30MULTI-STATE TAX ARCHITECTURE: NEXUS, APPORTIONMENT, AND STRATEGIC POSITIONING
31Nexus: The Threshold Inquiry
32Apportionment: The Division of Income
33The Sourcing of Receipts from Technology Transactions
34Strategic Positioning: State Selection and Structuring
35CHAPTER VI
36INTELLECTUAL PROPERTY HOLDING STRUCTURES AND TRANSFER PRICING
37Domestic IP Holding Companies
38Transfer Pricing Under Section 482
39Cost-Sharing Arrangements
40CHAPTER VII
41EQUITY COMPENSATION: TAX TREATMENT OF STOCK OPTIONS, RSUs, AND CARRIED INTERESTS
42Incentive Stock Options
43Nonqualified Stock Options
44Restricted Stock Units
45Early Exercise and Section 83(b) Elections
46CHAPTER VIII
47QUALIFIED SMALL BUSINESS STOCK UNDER SECTION 1202
48Qualification Requirements
49The Amount of Excludable Gain
50Planning Strategies
51CHAPTER IX
52INTERNATIONAL TAX CONSIDERATIONS: GILTI, FDII, AND THE POST-TCJA LANDSCAPE
53Global Intangible Low-Taxed Income (GILTI)
54Foreign-Derived Intangible Income (FDII)
55The Base Erosion and Anti-Abuse Tax (BEAT)
56Pillar Two and the Global Minimum Tax
57CHAPTER X
58TAX COMPLIANCE ARCHITECTURE: DOCUMENTATION, REPORTING, AND AUDIT DEFENSE
59The Standard of Tax Reporting
60Transfer Pricing Documentation
61Research Credit Substantiation
62Nexus and State Compliance
63CHAPTER XI
64EMERGING ISSUES AND LEGISLATIVE HORIZONS
65The Future of Section 174
66Artificial Intelligence and the Definition of Qualified Research
67Digital Services Taxes
68State-Level Digital Taxation
69Corporate Alternative Minimum Tax
70Cryptocurrency and Digital Assets
71REFERENCES AND AUTHORITIES
72Federal Statutes
73Treasury Regulations
74Revenue Rulings and Procedures
75Judicial Authorities
76State Statutes and Administrative Materials
77Secondary Sources and Reports
78INDEX