United States
Join RSM professionals as they discuss the latest regulations for exempt organizations when separately computing unrelated business income.
Global compensation and outlook for mobile employees and the unprecedented impact on managing global mobility programs.
Section 4960 final rules generally adopt the proposed regulations with some minor, taxpayer favorable modifications.
Final regulations provide guidance related to deducting fines and penalties and related information reporting requirements.
Tax changes are likely under unified Democratic government, but the nature, extent and timing of changes is uncertain.
Taxpayers should familiarize with Biden’s plan, remain vigilant for developments and position themselves to act at the appropriate times.
States may not allow the gross income tax exclusion provided by the federal program, resulting in taxable discharge of indebtedness income.
Final regulations on the section 199A deduction and the DPAD for certain specified co-ops closely mirror guidance in proposed regulations.
Employers impacted by COVID-19 may be eligible for payroll tax credits and deferrals reportable on their quarterly payroll tax returns.
The DOL has issued final regulations on the FSLA’s rules for independent contractors including gig workers, but it may be repealed.
Businesses with San Francisco activity should be prepared to understand a number of recent changes and updates to city tax law.
The Employee Retention Tax Credit was significantly expanded by the federal relief and stimulus package finalized Dec. 27, 2020.
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.
Final air transportation excise tax regulations provide rules for aircraft management services exemption and update prior regulations.
New Jersey Gov. Phil Murphy has approved a bill that authorizes over $14 billion in business tax credits and incentives.
Final regulations address self-charged interest and trading partnerships, but reserve on tiered partnerships and other items.
Final carried interest regulations ease rules for capital interest allocations as well as related party transfers.
A roundup of considerations for companies while preparing income tax provisions for the year-ended Dec. 31, 2020.
Business and professional services providers should consider whether sales tax collection is necessary in the wake of the Wayfair decision.
New final regulations include rules for CFCs, depreciation/amortization ‘add-back recapture’ and self-charged interest.