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Tax strategy, planning & compliance

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What is a global minimum tax and what will it mean?

Finance ministers for the G7 reached an agreement on Saturday supporting a global minimum tax rate of at least 15%. Here’s how it would work and what might happen next.

Article Taxation law Advanced

Amazon wins $303 million court fight in blow to EU tax crusade

The EU General Court overturned a European Commission order that would have required Amazon to pay about €250 million in back taxes, dealing another setback to the...

Article Tax accounting Advanced

Global company tax could bring EU multi-billion-euro windfall

An independent report said the US-proposed minimum global effective tax rate of 15% would bring in an additional €50 billion of tax for the EU.

Article Taxation law Advanced

Chancellor extends furlough scheme, increases corporation tax in UK Budget

The UK’s chancellor of the exchequer set out measures that included extending the government’s furlough scheme until the end of September, changes to corporation tax,...

Article Tax accounting Advanced

Around the world, COVID-19 prompts new look at company taxes

Countries’ efforts to lower corporate taxation have seen the average headline rate fall nine percentage points since 2000.

Article Tax accounting Advanced

UK prepares for off-payroll working rules

Medium and large UK employers must assess whether their contractors are employees for tax purposes under rules that apply from 6 April.

Article Tax accounting Advanced

Brexit: Tax and other challenges facing business

Businesses must adjust to new tax, customs, and other rules now that the UK has left the EU.

Article Tax accounting Advanced

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