2015-Issue 25—State legislatures are working hard to make changes to their tax systems in an attempt to stay competitive with their neighboring states and broaden their tax base.
A&M Tax Advisor Weekly (US)
2015-Issue 24—A recent decision by the Delaware Court of Chancery should cause many employers to at least consider amending incentive plans that cover their directors and to review their
2015-Issue 23—Whose refund is it?
2015-Issue 22—All of this has happened before, and this will all happen again.
2015-Issue 21—A common structure for U.S.-based multinationals entails the use of holding companies in certain jurisdictions such as Ireland, the Netherlands, Switzerland or Luxembourg.
2015-Issue 20—In the years since Section 409A of the Internal Revenue Code was first implemented, most practitioners have become comfortable with the idea that a document failure may be r
2015-Issue 19—The subject of master limited partnerships (MLPs) has made its way back into the tax headlines recently because of the Treasury and IRS’s issuance of proposed regulations in
2015-Issue 18—In case you have missed the financial headlines, there is an ongoing heavyweight bout in the federal tax controversy arena that we should all be watching with interest.
2015-Issue 17—The Financial Accounting Standards Board (FASB or Board) has embarked on a simplification initiative to identify, evaluate and improve areas of GAAP for which the cost and c
2015-Issue 16—Many IRS compliance forms ask for a taxpayer to disclose the fair market value and adjusted basis of certain assets, specifically in the international tax compliance arena.