This week, the IRS issued guidance further explaining new procedures for research credit refund claims,…
An Employee Ownership Trust (EOT) provides a structure for the sale of a trading business…
The European Commission is assessing support for an EU-Directive to simplify the rules for corporate…
While precise, the jurisdictional nexus standard, or attribution requirement, in the final U.S. foreign tax…
Companies could find their borrowing costs going up because of a 2017 tax change taking…
Sourcing requirements in the final foreign tax credit regulations have some practitioners questioning whether the…
