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U.S. tax and FASB’s new paradigm for revenue recognition
This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.
Article Revenue recognition Intermediate
Valuation of family-owned entities for estate and gift tax purposes under Sec. 2704
This article discusses the rules governing the effects of lapses and restrictions on voting or liquidation rights of owners on the valuation of family-held entities.
Article Tax valuation Intermediate
New PATH for depreciation
This article discusses new opportunities for accelerated depreciation and expensing of qualifying real property that CPAs should explore with their business tax client.
Article Methods Foundational
Reexamining tax-loss harvesting: Better results through enhanced understanding
This article looks at the practice of tax-loss harvesting which can offer the potential for significantly increased after-tax returns.
Article Process, taxation & strategies Intermediate
The Authorized OECD Approach to a U.S. Permanent Establishment
This article provides an overview of applying U.S. domestic tax law and a U.S. income tax treaty to a foreign corporation.
Article Treaties Intermediate
Figuring out transfer pricing: How to set terms of negotiation between departments
Transfer pricing can be a battleground for competing interests within a company. This article discusses balancing those interests.
Article Tax planning Intermediate
New Developments in Outbound Transfers of Intangible Property
This article updates CPAs about the changes in tax treatment of outbound transfers of goodwill or going concern value to assist clients in planning these transfers.
Article International tax Intermediate
Common Income Tax Accounting Pitfalls
This article highlights a few ASC Topic 740, Income Taxes, tax matters companies have missed or overlooked in tax provisions.
Article Methods Intermediate
Brexit: Major tax changes for global businesses
This article discusses suggested measures to help multinationals start planning for the prospective tax changes related to Brexit.
Article Tax planning Intermediate
Captive insurance for the middle market
Know the tax and other requirements for this option to manage risk.
Article Tax planning Advanced
Introduction to tax audits
This video provides an introduction to the tax audit process including discussion of the purpose of an audit.
Video Tax audit Foundational
Responding to requests from taxing authorities
This video explores how to respond to requests for information in a tax audit including where to start, record keeping needs, how to handle errors, and technology in...
Video Tax audit Foundational
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