Ideas & Insights

The introduction of the services cost method concept to the Base Erosion Anti-Abuse Tax (BEAT) is a welcome benefit to some taxpayers.

Effective Nov. 1, 2019 Polish tax authorities announced they will introduce what is known as a Split Payments Mechanism (SPM).

Final regulations issued in late June 2019 on GILTI inclusion could have a considerably differently impact on PE and VC fund structures.

Finding success for internationally active companies means understanding the importance of accurate and timely global filings.

If a fund is organized as a partnership, and has German investors, the annual filing of a partnership return in Germany is required.

The work of the OECD regarding tax transparency has been substantial, and automotive multinationals should assess the impact.

A refund opportunity exists for taxpayers who paid the CSG and CRDS French social taxes thanks to new guidance from the IRS.

Auto suppliers face headwinds but there are options. We look at the results of the Q2 2019 OESA Automotive Supplier Barometer.

RSM sponsors SelectUSA in Washington D.C. from June 10-12, 2019. Learn more about foreign direct investment in the U.S.

Research implies that U.S. consumers and firms are paying a $3 billion-per-month increase in costs due to current trade policies.

RSM worked with the client to develop a comprehensive data privacy foundation, utilizing global resources to align processes with the GDPR.

It has been nearly 90 years since the trade wars of the 1930’s, so there is little memory of what a trade war looks like.

Changes to the international tax system will require U.S. taxpayers to navigate important foreign tax credit transition rules.

Intersection of GILTI rules and business interest expense limitation rules creates opportunity to characterize interest expense.

The U.S. announced its intent to end India’s Generalized System of Preferences (GSP) beneficiary designation in March 2019.

RSM’s new index assesses the impact of Brexit via financial variables on trade, wealth, the business cycle and corporate profits.

The IRS issues new FAQs providing relief from withholding tax penalties on certain dividend equivalent payments and undistributed earnings.

Double tax on dividends received by United States shareholders from foreign corporations addressed via TJCA through section 962.

Treasury and IRS issue proposed guidance on global intangible low-taxed income and foreign-derived intangible income deductions.

Court imposes substantial “willful” penalty for failure to file FBAR where taxpayer fails to consult tax advisor regarding foreign account.