The Internal Revenue Service (“IRS”) has focused its attention on closing the tax gap and one way it hopes to do so is by collecting under-withheld employment taxes. As part of the Employment Tax Research Project it launched in 2010, the IRS is reviewing the payroll practices of 6,000 employers in four main areas:
- Worker Misclassification
- Fringe Benefits
- Executive Compensation
- Payroll Taxes
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Qualified Tax Incentives in Pillar Two: SBTI Safe Harbor criteria, substance cap, ETR effects, and MNE election mechanics under OECD guidance for MNE groups.
A&M Tax – Monthly Recap of EU and Dutch Tax Developments
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The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.
