United States
Companies investing in the U.S. must consider how the new regime of state and local sales and use tax nexus may affect their organization.
The Internal Revenue Service recently announced planned implementation dates for mandatory e-filing by tax-exempt organizations.
Certain perishable meat manufactures, processors, and sellers may be eligible for a reduced business and occupation tax rate.
In the rush to take advantage of the qualified opportunity zones program, taxpayers may overlook the benefits of state and local tax credits
Some hedge fund managers are making the move to restructure their wealth as a family office; however, there are key areas to consider.
The Michigan Department of Treasury issued a letter ruling detailing the sales tax treatment of various information services.
An update on the tax and accounting developments, macroeconomic outlook, trends and policies affecting the real estate industry.
With the NCAA opening the door to name, image and likeness compensation, there are several key considerations for schools and athletes.
IRS guidance establishes amendment deadline for 401(k) and other retirement plans to comply with new hardship distribution rules.
Delay in required reporting of tax basis capital may be less beneficial than it appears; many will still need to compute for 2019.
Notwithstanding unfavorable changes to the Code, capital gain treatment is still available on the sale of patents in certain scenarios.
IRS issues guidance on voluntary employees’ beneficiary associations (VEBAs) and supplemental unemployment benefit trusts (SUBs).
The IRS finalized Forms 8985 and 8986, a mechanism for partnerships to push-out partnership audit and AAR adjustments to their partners.
The FTB ruled that limited partnerships disregarded for federal income tax purposes are not subject to minimum tax or filing requirements.
Final regulations on new sales and use tax registration and collection requirements address remote retailers and marketplace facilitators.
The Final QOZ Regulations have been submitted to the Office of Management and Budget for final review and publication is expected soon.
DAC 6 reporting by intermediaries implementing or advising on certain cross-border arrangements in EU member states starts July 2020.
Newly released foreign tax credit regulations address tax reform changes, clarify existing rules and provide new elections and safe harbors.
IRS confirms that gifts between 2018 and 2025 will be covered by the exemption then in place and not in the year of death.
Ruling explores the difference between a capital contribution and a deductible payment on behalf of a corporate subsidiary.