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Tax-strategy patents and the tax gap.
Two tax policy topics have recently been getting increased attention: tax-strategy patents and the tax gap. The AICPA has been taking an active role in the debate on each topic. This column summarizes the issues and the AICPA's involvement.
Tax-Strategy Patents The patentability of tax strategies is a growing concern among tax practitioners and taxpayers. The AICPA believes that such patents undermine the integrity, fairness and administration of the tax system and are contrary to sound pu...See the full content of this document
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