Articles 1 - 10 of 101
E.U. Environmental, Social, and Governance Proposals under CSRD and their Impact on U.S. Companies
Learn more about the impact on U.S. companies following the European Union's required disclosures covering Environmental, Social, and Governance (ESG) reporting.
Most Schedule K-2 and K-3 Reporting Can Now Be Postponed Until 2022 Tax Return Filing
Better understand the transition relief from Schedule K-2 and K-3 reporting for certain domestic partnerships and S corporations.
E-filing of New Pass-Through Schedules K-2 and K-3 Starts in March
Read about how and when taxpayers with international tax items can electronically file the IRS' new Schedules K-2 and K-3 with their Forms 1065 or 1120-S.
Build Back Better Tax Legislation Update – International Tax Changes
This article summarizes the proposed changes regarding international tax provisions of the Tax Cuts and Jobs Act (TCJA). The Build Back Better proposal will mainly affect the Global Intangible Low-Taxed Income (GILTI) regime, Subpart F regime and foreign tax credit, Section 250 deduction, and Foreign-Derived Innovation Income (FDII), BEAT, and SHIELD.