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Trends & Insights

Rethinking international penalty administration

Maintaining integrity in tax administration often requires the use of penalties to encourage voluntary compliance....

Defining software development costs

The law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, eliminated the...

Aggregation rules affecting foreign-owned companies

Multinational businesses headquartered overseas customarily conduct operations in the United States via local subsidiaries. These...

Filing Your Startup’s Tax Return for the First Time

Filing a return for a startup for the first time can be overwhelming considering everything...

State Sales Tax Compliance for Startups

Startups face a number of challenges from hiring qualified employees, to research and development, to...

Do Startups Need Audited Financial Statements?

By law private companies are not required to undergo an annual audit of financial statements...

Redetermining foreign taxes in a post-TCJA world

The foreign tax redetermination (FTR) rules under Sec. 905(c) apply to taxpayers who accrue foreign...

Managing tax audits using sampling techniques

Sampling is a tool that is generally used whenever there is a list of records,...

Taxation of employees’ use of corporate apartments

Taxable compensation from use of an employer-provided corporate apartment Absent an applicable exclusion, the fair...

Tax fraud and bankruptcy dischargeability

The federal laws governing bankruptcy and taxation often intersect, although their makeup, effectiveness, and interpretation...

Nonwillful FBAR penalties apply per report, not per account

The Supreme Court, in a 5–4 decision, held that the penalty under Section 5321 of...

M&A pitfalls for deferred research expenditures

Effective for amounts paid or incurred in tax years beginning after Dec. 31, 2021, the...

Archive

Rethinking international penalty administration
by Derek Reuter, J.D., CPA November 3, 2023
Maintaining integrity in tax administration often requires the use of penalties to encourage voluntary compliance. However, it is crucial that... Read more
Defining software development costs
by Katharin M. Bond, CPA, CGMA; and Diana Walker, J.D. October 31, 2023
The law known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, eliminated the option to currently deduct research... Read more
Aggregation rules affecting foreign-owned companies
by Jim Lawson, CPA, J.D., MST; Brad Polizzano, J.D., LL.M.; and Pietro Stuardi, CPA October 20, 2023
Multinational businesses headquartered overseas customarily conduct operations in the United States via local subsidiaries. These U.S. companies, often structured as... Read more
Filing Your Startup’s Tax Return for the First Time
by MAEMURA STAFF October 17, 2023
Filing a return for a startup for the first time can be overwhelming considering everything else that is going on... Read more
State Sales Tax Compliance for Startups
by MAEMURA STAFF September 25, 2023
Startups face a number of challenges from hiring qualified employees, to research and development, to marketing and market research, to... Read more
Do Startups Need Audited Financial Statements?
by MAEMURA STAFF September 19, 2023
By law private companies are not required to undergo an annual audit of financial statements required of public companies, however,... Read more
Redetermining foreign taxes in a post-TCJA world
by David Sites, CPA, and Jacob Nunn, CPA August 24, 2023
The foreign tax redetermination (FTR) rules under Sec. 905(c) apply to taxpayers who accrue foreign taxes and either (1) pay... Read more
Managing tax audits using sampling techniques
by Hamid Ashtiani and Wendy Rotz, PStat July 10, 2023
Sampling is a tool that is generally used whenever there is a list of records, also known as the population,... Read more
Taxation of employees’ use of corporate apartments
by Stephen Tackney, J.D., and Melissa Abel, CPA June 5, 2023
Taxable compensation from use of an employer-provided corporate apartment Absent an applicable exclusion, the fair market value (FMV) of any... Read more
Tax fraud and bankruptcy dischargeability
by Richard S. Gendler, J.D., J.S.D., LL.M.; Joel M. DiCicco, CPA/CFF, Ph.D.; George Young, CPA, Ph.D.; and Teodora Minkova, CPA June 5, 2023
The federal laws governing bankruptcy and taxation often intersect, although their makeup, effectiveness, and interpretation are significantly impacted by distinct... Read more
1 2 3 … 8 Next »

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