United States

The Tax Exchange

Tax discussions for the business leader


Bobbleheads spring into Ohio sales and use tax

Bobbleheads spring into Ohio sales and use tax

The best part of giveaways is that they are free to the fans – no increased ticket price, and more importantly, no sales tax! But does that mean the giveaways are tax free?

  • February 28, 2018
Fringe benefits still largely intact after tax reform

Fringe benefits still largely intact after tax reform

Despite minimal impact, employers likely need to change processes or reporting related to fringe benefits in order to comply with tax reform.

  • February 22, 2018
Netherlands enacts new legislation regarding dividend withholding tax

Netherlands enacts new legislation regarding dividend withholding tax

The Dutch government has recently enacted new legislation that has both expanded the scope of the Dutch dividend withholding tax, and provided for a new withholding tax exemption for certain non-EU shareholders.

  • February 14, 2018
India proposes draft master file and CbC reporting rules

India proposes draft master file and CbC reporting rules

India’s Central Board of Direct Taxes has recently introduced draft rules for public comment that implement master file and country-by-country (CbC) fling requirements.

  • February 12, 2018
Now is the time to know what an ESOP is

Now is the time to know what an ESOP is

Many businesses are analyzing their entity choice following the change in tax rates, and future exit strategies from the business will often be a big factor affecting the computations in those analyses. An employee stock ownership plan (ESOP) is a potential exit strategy that businesses should consider at the same time because of its unique tax characteristics.

  • February 09, 2018
Tax reform: international planning considerations

Tax reform: international planning considerations

Taxpayers with international activities will quickly realize that tax reform has taken the complex world of international taxation and added several additional layers of complexity.

  • January 05, 2018