Ideas & Insights

The parties have agreed to structure the combination of businesses tax-free as a “Reverse Morris Trust” transaction.

Grace Perez-Navarro, deputy director at the OECD, examined the landmark agreement to reform the international tax system.

Loss corporations that have appreciated in value at the time of an ownership change may be able to treat a portion of their GILTI as RBIG.

Sec. 108(e)(6), which can mitigate CODI, is not available to partnership debtors, and may not be available to some insolvent corporations.

Employers must set compensation policies for remote workers taking into account federal and state tax laws and state legal requirements.

Explore methodologies for determining community benefit reporting on Form 990, Schedule H for healthcare providers that received PRF.

There are many things to consider when sending employees abroad on short-term assignment. Here’s the top things you should keep in mind.

Budget reconciliation, tax policy changes, tax technology, year-end planning—all key topics at the RSM Tax Summit 2021.

Federal tax changes probably will be enacted before 2022, but it’s uncertain which proposals will be included in final legislation.

One of the most common issues overlooked by employers relates to the special timing rule in section 3121(v)(2).

Environmental, social and governance on family offices cannot be underestimated, as governance and investment strategy affects wealth.

Members of pass-through entities must conduct thorough modeling to determine whether a workaround is ultimately beneficial.

In 2022, R&E expenditures cannot be deducted; taxpayers should plan now how they will meet the resulting higher estimated tax payments.

Filing limitations and requirements at the state level may create both risks and opportunities for federal consolidated filers.

With tax software platforms, private equity funds have the real-time insights they need for smarter investment decision-making.

Our annual tax planning guide for businesses addressing federal tax changes and developments that affect the middle market.

Australian Taxation Office released draft ruling regarding the characterization of income from licensing and distributing computer software

President Biden and Congress have proposed to increase the capital gains tax rate. Taxpayers may wish to create a taxable event.

State tax planning opportunities to consider resulting in a year of economic rebound and legislative tax law changes.

This article details what should be considered to ensure desired tax treatment for employee-shareholders is achieved in a secondary sale.