Ideas & Insights

New guidance and dedicated website provide instruction to taxpayers electing into the pass-through entity tax workaround.

In GSS Holdings Inc., the court applied step-transaction and substance-over-form doctrines to a series of financial transactions.

Build your foundation of understanding about the complexities of VAT and GST and the impact they can have on U.S. multinational businesses.

In a new IRS Legal Memo, the IRS opines that most pre-TCJA exchanges of one cryptocurrency for another did not qualify for gain deferral.

Digital assets may be impacted by value added tax and digital services tax implemented by various jurisdictions.

RO certifications for the Dec. 31, 2020 period are due July 1, 2021. RSM can assist ROs with this and other FATCA compliance requirements.

The Supreme Court ruled that a challenge to micro-captive insurance reporting requirements was not barred by the Anti-Injunction Act.

Join RSM and Bank Director for a webcast on the current state and the future of digital assets financial institutions.

The newly enacted optional tax may provide significant opportunity to taxpayers, and in particular, owners of financial service firms.

After 17 months of internal discussions, the German administration approved a draft bill to implement the EU Anti-Tax Avoidance Directives.

U.S. private equity and venture capital funds with German investors have an additional 6 months to file German partnership returns for 2019.

Investment partnerships face a complex landscape when it comes to tax compliance. The solution lies in partnership tax technology.

Bill would treat carried interest as ordinary income and subject to it to self-employment tax, regardless of the holding period.

UK government provides relief from DAC6, reducing the scope of reporting for UK intermediaries with cross-border transactions.

In this short video, we bring you up to date on the final carried interest regulations and give guidance on actions fund managers may take.

A look at the impact of Brexit on tax treaties and on the operation of tax law internationally in the new year.

Join leaders from RSM’s financial institutions practice on this webcast for a year-end accounting and tax issues update.

Cayman Islands just launched its new DITC portal and extended the due date for filing FATCA and CRS reports to Dec. 16, 2020.

Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.

IRS has issued two campaigns for Life Insurers and issues regulations on the calculation of life insurance reserves under section 807(d).