United States

The Tax Exchange

Tax discussions for the business leader


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
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
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
Federal tax reform and the states: Conformity is key

Federal tax reform and the states: Conformity is key

With the passage of federal tax reform, both business and personal income taxpayers will need to consider how the federal changes will affect state law. Currently, state conformity to the federal tax code is as varied as the state names themselves, that is to say, state conformity must be observed on a state-by-state basis.

  • December 27, 2017
Pennsylvania provides guidance on the corporate NOL limitation

Pennsylvania provides guidance on the corporate NOL limitation

Understand the latest guidance from Pennsylvania regarding net operating losses, including how changes to the NOL limitation for the 2017 and later tax years must be taken into account as fourth quarter events.

  • December 15, 2017
US companies with expatriates should consider the new tax proposals

US companies with expatriates should consider the new tax proposals

As new tax bills are proposed and debated, U.S. companies may want to explore the effect on their expatriate workforce, particularly with respect to global mobility.

  • November 10, 2017