Ideas & Insights

The IRS is willing to consider relief from double taxation resulting from the application of section 965 in limited circumstances.

RSM’s tax leaders bring insight on upcoming policy shifts for the Tax Cuts and Jobs Act in a short audio cast.

Start the new year with an informative session on Mexican tax reform legislation that will affect U.S. companies that have interests there.

There are five key actions to take now to prepare to file information returns in January to ensure compliance with FATCA.

RSM's virtual summit on transformative tax issues facing the middle market is available as an on-demand webcast.

Join us for a webcast to learn about IRS trends and changes in U.S. tax information reporting and withholding requirements.

The IRS finalized rules for withholding and reporting U.S. source payments to foreign individuals and financial institutions.

DAC 6 will introduce five different “hallmark” categories that represent an indication that a transaction may have a risk of tax avoidance.

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.

Final regulations affect whether a controlled foreign corporation is a related person under attribution rules.

The IRS has published final section 6050Y regulations requiring reporting of sales and acquisitions of certain life insurance contracts.

New IRS enforcement campaign targeting the section 965 transition tax compliance indicates a likely increase in section 965 audit activity.

Business tax year-end webcast: Update on federal, international and pass-through tax considerations for year-end planning

The U.S. Senate approved treaty protocols that will affect the taxation of pension plans between certain contracting states.

Although not effective until July 2020, DAC 6 reporting obligations retroactively apply to transactions occurring on, or after June 25, 2018

New guidance from the UK’s Her Majesty’s Revenue and Customs provides more clarity for businesses engaged digital asset businesses.

IRS to retain regulations treating some related party debt as equity, but will propose rules easing one of the regulations’ harshest rules.

Data is the new battleground for tax authorities. Businesses should take steps to assure the quality and integrity of their data.

All companies seeking QI, WP, or WT status for 2019 must apply by Nov. 15, 2019 to have an agreement in effect.