ARTICLES and PUBLICATIONS

Regional Firm has International Capabilities

When Mikunda, Cottrell & Co., Inc. opened its doors in 1977, it was a small certified public accounting firm serving a few select clients.  Today, it is the largest locally owned CPA firm in Alaska and provides a complete range of accounting services to local and regional clients including companies with overseas operations. more...

IRS Likely Does Not See Nonprofits Like You Do

If you ever have been involved in serving on nonprofit organizations with some degree of active participation, the chances are that you've learned to dislike the acronym "UBIT."  more...

New Manufacturing Deduction Applies to More Than You Think

What do manufacturers, construction contractors, farmers, fishermen, engineers and architects have in common?  They are all eligible for a new income tax deduction effective for the 2005 tax year. more...

Overseas Operations Require Knowledge of Foreign Tax Strategies

Anchorage is an international crossroads, as such it makes an excellent location for an international business.  What are the tax considerations for international/multi-national businesses?  Look inside this article for some basics.  It contains important tax concepts to consider when doing business abroad.  more...

Beware of Well-Dressed Active Management Plans 

There are two general theories about how markets work. The first, which is the conventional wisdom, is that there are smart people, working hard, who can uncover securities that have been mispriced by the market. In the case of stocks, that means identifying stocks that are under- or overvalued and identifying when the bear is about to emerge from its hibernation and when the bull is about to start another rampage. The former is the art of stock selection and the latter is the art of market timing. Together they form the art of active management.  more...