IRS Obtains Favorable Ruling in Captive Insurance Case
Taxpayers with established captive insurance companies, or those considering such arrangements, should take notice of a recent Tax Court decision denying
National Taxpayer Advocate Nina Olson recently provided a midyear report card to the United States Congress, noting key observations regarding the performance
Denial of Section 199 Deduction for Certain Computer Software Fees
A recent Chief Counsel Advice memorandum determined that fees in connection with access to online software represented services and, as such, should not
How Do the New Revenue Recognition Rules Impact Tax?
Most companies are aware of the new Accounting Standards Update for revenue recognition related to when revenue from contracts with customers for goods
New Proposed Partnership Audit Regulations Released - Part I
This article was co-written by Natasa Capuzzi. Back in February we discussed the impact of tax-related matters as a result of President Trump’s executive
Final IRS Regulations on Country-by-Country Reporting Are in Line with the OECD's BEPS Plan
The Internal Revenue Service (IRS) recently finalized (TD 9773) proposed regulations on the Country-by-Country (CbC) reporting of financial information
IRS Reissues Partnership Audit Regulations in Proposed Form
The November 2015 Bipartisan Budget Act provides for new partnership audit rules that allow the Internal Revenue Service to assess and collect tax at the
This site uses cookies to ensure that we give you the best user experience. Cookies assist in navigation, analyzing traffic and in our marketing efforts as described in our Privacy Policy.