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Doing Business in China? Make VAT Part of the Revenue Equation
Consider this increasingly common international business scenario: A service provider offers data analytics to clients in China through an online…
Texas Finds Individual Personally Liable for Unpaid Sales Tax
A Texas Administrative Law Judge found that the president and sole owner of a business should be personally liable for…
Massachusetts Rules Taxpayer Outsourcing its Manufacturing Activities Must Still Use Single Factor Apportionment
The Massachusetts Appellate Tax Board determined that an out-of-state company was a manufacturer and therefore required to use single sales…
New York Rules That Purchaser of a Business is Liable for the Seller’s Sales Tax Delinquency
The New York Division of Tax Appeals held that a purchaser of a business is liable for the seller’s sales…
State Corporate Income Tax Consequences of IRC Section 965 Repatriation Income
State guidance that has been issued so far reveals the complexity and variation among them, and taxpayers must analyze the…
Michigan Rules That Repossessed Property Does Not Preclude Bad Debt Sales Tax Refunds
Businesses that write off bad debt may be able to claim sales tax refunds, and as this Michigan Supreme Court…
Death of DOL Fiduciary Rule Raises Question: Do You Know Your Fiduciary Ecosystem?
The on-again, off-again legal deathwatch of a stronger fiduciary rule by the U.S. Department of Labor that captivated investment advisors…
Atlanta Business Chronicle Viewpoint: Call to Action for Georgia Manufacturers
Originally published in the Atlanta Business Chronicle on Friday, Aug. 24, 2018. View the original here. Georgia’s manufacturing industry is…
Are Charitable Contributions Deductible on Form 1041?
Every time a testator decides to make a charitable organization a beneficiary in either their will or trust, the question…
How to Account for Debt Securities
US Treasury bills are short-term obligations sold at a price less than their face value. Treasury notes and bonds are…
Five Key Changes to Tax Law That Will Affect Colleges and Universities
Colleges, universities and other nonprofits have plenty to digest when it comes to last year’s massive tax overhaul. Many of…
Department of Labor’s New Focus During Retirement Plan Audits
Most employers are terrified at the thought of being audited by a regulatory agency. Retirement plan audits in particular cause…
Prepare for Scrutiny of Information Risk Management with SOC for Cybersecurity
Businesses today face unprecedented challenges when it comes to protecting sensitive digital information and programs. Unfortunately for many companies, the…
Georgia Music Investment Act Provides Tax Credits to Boost State Music Industry
People around the world tap their feet, clap their hands and nod their heads to the beat of Georgia musicians….
Top Tax Question for Law Firm Partners: Should I Participate in State Composite Filings?
Many law firms operate in more than one state. Oftentimes, this requires partners or shareholders to file income tax returns…
401(k) Auto Enrollment Trends
Hardly a day goes by when we don’t hear about the retirement crisis in America. In response to this crisis,…
Dental Practice Lifecycle: Start Up & Acquisition
Every dental Practice follows its own unique lifecycle, however, there are a few main phases it will pass through as…
New R&D Expense Amortization May Hurt Cash Flows, Valuations
Research and development, which is the lifeblood that keeps many companies competitive, will soon lose some of its advantageous tax…
Audit Preparedness and You
Audit season is starting up for organizations with December 31st year ends. Nothing really rings in the New Year like…
Head and Heart: “Real” Employee Engagement Reduces Turnover, Increases Productivity
Most annual performance reviews and employee surveys include a section about employee engagement, a nebulous catch-all category that attempts to…
Top Tax Mistakes Attorneys Make
Most attorneys work tirelessly to advance their careers and earn a particular salary. So, don’t let some common tax mistakes…
Service Contract Labor Standards (SCA) Minimum Health and Welfare Amounts Increased
Effective July 11, 2018, the Department of Labor (DOL) increased the prevailing health and welfare (HW) fringe rate under the…
Virginia Rules That Nexus is Created by In-State Contractor Marketing to Out-of-State Customers
Virginia ruled that a business has sales/use tax nexus in the state when it has an independent contractor who solicits…
New York Court Upholds Double Taxation of Dual Resident on Investment Income
A recent New York court opinion held that a resident of two states could be taxed by both states on…
Wayfair and Sales Tax Nexus: Let the Aftermath Begin
There has been a flurry of state activity leading up to and following the Wayfair decision, as states begin the…
North Carolina Court Rules That State Can’t Tax Trust Based Solely on Resident Beneficiary
The North Carolina Supreme Court ruled that, pursuant to the Due Process Clause of the Constitution, the state could not…
Michigan Provides Guidance on the Unitary Business Group
Determining whether related entities constitute a unitary business group that is required to file a combined return is complicated, but…
Real Estate Turns to Real-Time Video to Catch Thieves, Save Money
It was the middle of the night when the would-be thief canvassed the site of the mixed-use development that was…
Keep High-Potential Millennials Engaged & Challenged With Thoughtful Resource Allocation
Many managers assign important projects and allocate resources with a short mental checklist: who has expertise in this area, and…
Industrial Real Estate Braces for Effects of Steel Tariffs
The industrial real estate sector is bracing for the impact of recent steel tariffs on two fronts. Industrial manufacturers could…
Aprio, Trusted Counsel & launchpad2X Help Women Entrepreneurs Get WBENC-Certified
In this era of intense competition and saturated marketing, women who own companies can differentiate themselves and potentially win more…
Restaurants Get Creative with #Experiential Marketing
Goodbye paid advertising; hello custom hashtag. Although restaurants have long used events to attract and retain customers, experiential marketing lets…
GSA Issues Mass Modification to Implement Order-Level Materials (OLMs) on Select Schedules
The General Services Administration (GSA) has begun a two-step process to incorporate Order-Level Materials (OLMs) into its Schedules program. GSA…
International Companies Face a Tangled Web of Tax Rules
Amazon’s massive online marketplace has been a boon to hundreds of thousands of merchants across the globe, offering immediate exposure…
GSA Incorporates Final CSA Rule Across All Schedules
The General Services Administration (GSA) recently began the solicitation refresh process to incorporate the final Commercial Supplier Agreement (CSA) Rule…
Gig Economy Creates Business Process Outsourcing Opportunities (and Some Risks)
Traditionally, business process outsourcing, or BPO, is the use of an outside contractor to handle certain functions that aren’t core…
States can now force retailers without physical presence to collect sales tax, Supreme Court says
On June 21, 2018, the United States Supreme Court issued its opinion in South Dakota v. Wayfair, Inc.,[1] in which…
Washington Explains That Enhanced Delivery Services Create Sales and Use Tax Nexus
Despite the Supreme Court’s ruling that physical presence is no longer a requirement for sales tax nexus, it can still…
Idaho Determines that Flight School’s Aircraft Lease is Subject to Sales Tax
This Idaho ruling demonstrates that wet leases and dry leases are treated differently for sales tax purposes, and that a…
Arkansas Addresses the Sales Tax Treatment of Bundled Computer Services
Bundling taxable and non-taxable goods/services can give rise to unfavorable sales tax consequences that can catch a seller by surprise…
New Jersey Denies Subsidiary’s Interest Deduction on Debt Push-Down
Many types of intercompany transactions are subject to adjustment for state income tax purposes, and taxpayers that don’t properly structure…
Using Big Data Can Give Your Law Firm a Big, Predictive Advantage
At Georgia State University, law and business students are crunching thousands of data points from legal cases to create models…
Corporations Must Pay Transition Tax to Bring Home Tax-Free Future Foreign Earnings
U.S.corporations with operations overseas might have been thrilled with tax reform that lets them bring home future foreign earnings free…
Ballgames, Dinners and Tax Reform: The New Meals and Entertainment Deductions
Say goodbye to tax deductions for business entertainment expenses like baseball tickets and golf outings. It used to be OK…
Cryptocurrency and Taxes: The Impact of Mining, Spending and Trading
When it comes to the challenges of cryptocurrency and taxes, ambiguity reigns. But companies should still plan ahead to avoid future problems.
Blockchain and Retail: What Retailers Must Know About Cryptocurrency
Blockchain and retail: Is it a marriage made in cryptocurrency heaven? Only time will tell. Many major retailers, such as…
Private Equity and Venture Capital Firms Are Still Digesting Trump Tax Reform
The headlines leading up to passage of the new tax law were ominous. Changes requiring private equity and venture capital…
The Next CRE Frontier: Recruiting Artificial Intelligence and Big Data to Boost Projects’ Performance
Alexa, get me our tenant mix recommendations. OK, maybe it’s a stretch to think Amazon’s digital assistant will be providing…