This article focuses on the general opportunities and complications associated with tax amnesty programs. As of the date of this article, Alabama, Connecticut, and Texas have amnesty programs scheduled for 2018. Given that the Texas Amnesty Program begins May 1, 2018, we will also provide some helpful information about the program later in this article.

New risk retention rules went into effect on December 24, 2016 for commercial-mortgage bonds, asset-backed securities and similar products that were designed to prevent lenders from making risky loans, packaging them into bonds and selling them to investors who would incur losses if securities defaulted.

We are several months into the new tax regime, and we in the tax community are still wrapping our heads around the complex and far-reaching new provisions.

As the baby boomer generation heads into retirement, an estimated $30 trillion in inheritance is expected to be transferred as business owners begin selling their assets. These leaders have dedicated years to developing their companies and have deep emotional ties to their businesses.

It’s critical for businesses to invest appropriately in HR to remain competitive and compliant. But how much should a business spend on its HR function?

With all the changes associated with the Tax Cuts and Jobs Act of 2017, one pleasant constant for taxpayers is the IRC 41 Credit for Increasing Research Activities, popularly known as the R&D Tax Credit. While taxpayers can continue to rely upon the R&D Tax Credit for savings, new features of the Internal Revenue Code present some interesting considerations.

Taxand’s 2018 Global BEPS Report covers 41 countries, and is designed to provide an up-to-date, easy-to-digest summary of the impact of the OECD’s BEPS project on local legislation and audits/tax enquiries to date.

As April 17 quickly approaches, the stakes are higher than ever as many companies face head-on the new transition tax on unrepatriated foreign earnings, or, as we have affectionately come to know it as, the toll charge.

The historic rise in the price of bitcoin has led many to wonder how a virtual currency or cryptocurrency popularized by its use on Silk Road (commonly referred to as the “eBay of drug sales”) may also be considered a store of value that others view as digital gold.

Companies in need of transformational change – because of activist pressure, unsustainable costs or an outdated business model – are grabbing headlines.

In this article, A&M’s Rachel Crabtree and Michael Carter stress that cryptocurrency firms who are proactive in establishing strong compliance controls are likely to avoid future pain of regulatory scrutiny.

Just a few days in the wake of the March 15 “pass-through” deadline and less than a month out from the April 17 corporate and individual deadline, we’ve found ourselves with a brief moment to come up for air and digest the most recent guidance provided by the IRS on certain mechanics related to the new Section 965 “transition tax.”

In this video Dhruv highlights four key elements behind the digital revolution which is taking place in the region, including the vast growth of mobile internet usage, the new government stance on data privacy laws and the impact of accessible and affordable technology on rural and urban businesses across the country.

In the first edition of our ongoing series on tax reform’s most memorable acronym, GILTI, we discussed how expense allocation under IRC Sec. 861 could leave many unsuspecting taxpayers exposed to incremental tax on their foreign earnings.