Corporate Taxation

  • What Happens to Judgment Quality when Accountants Change Roles Within Their Firm?

    By:
    Robin Pennington, PhD, CPA; Jennifer B. Schafer, PhD, CPA; and Robert E. Pinsker, PhD, CPA
    |
    Sep 1, 2015

    It is a common practice, even among large firms, to rotate staff accountants to other departments when needed. Small to mid-size firms, given their relatively limited staff, find it particularly challenging to meet the demand for accounting services: audit staff often assist with tax preparation during tax season, and tax professionals assist on audits when needed.

  • IRS Proposes Additional Rules Applying to Private Equity Management Fee Waivers

    By:
    Todd G. Povlich
    |
    Sep 1, 2015
    On July 23, 2015, the IRS issued proposed regulations that would further limit a private equity firm’s ability to use management fee waiver mechanisms.  It is commonplace to see private equity firms waive current management fees from a sponsored investment fund and, in return, take a profits interest in said fund.  
  • Three Considerations Before Purchasing Employment Practices Liability Insurance

    By:
    Kristine A. Sova
    |
    Jul 1, 2015
    Employment practices liability insurance (EPLI) is a type of insurance coverage that protects businesses from financial consequences associated with employment-related lawsuits. 
  • Obama’s Budget Proposal to Tax Unrepatriated Foreign Earnings

    By:
    LISA S. GOLDMAN, CPA, AND THOMAS V. RUTA, CPA
    |
    Mar 1, 2015
    President Obama’s 2016 Budget contains a proposal to end "deferral” of tax on income earned in Controlled Foreign Corporations (CFC).
  • Private & Non-Profit Company Directors and Officers Insurance

    By:
    Brian Weiss
    |
    Feb 1, 2015
    Although directors and officers of private and not-for-profit companies face similar liability exposures as do their publicly traded corporation counterparts, they often view their risks as being of a much lesser degree. Therefore, it is common for these companies not to have adequate directors and officers (“D&O”) insurance.
  • Charitable Solicitation Across State Lines: What You Need To Know When Your Charity Clients Engage in Multi-State Fundraising Activities

    By:
    Seth Perlman, Esq. and Tracy L. Boak, Esq.
    |
    Feb 1, 2015
    Currently, 45 states, as well as the District of Columbia have some degree of statutory regulation of charitable solicitation activity conducted within their borders. Many, although not all states, require registration and reporting.
  • State Tax Implications for Multinational Companies

    By:
    Nicole DeRosa, CPA
    |
    Nov 1, 2014
    As if the ever-changing state and local tax laws and regulations aren't complicated enough for U.S.-based companies, multinational (i.e. foreign, non-U.S.) companies have it worse. For such company, failure to consider state and local tax implications when deciding to expand to the United States could have costly consequences.
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