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New Jersey Tax Court Rejects State’s Attempt to Add Back Foreign Source Income
The Tax Court determined that the Department of Revenue had overstepped its bounds when using a regulation to justify the…
Tax Court Rejects Indiana’s Narrow Interpretation of Revenue Sourcing Rules
The Tax Court determined that an online university’s actual income-producing activities took place outside the state and thus should not…
Update: Is This the Beginning of a Paradigm Shift in Sales Tax Nexus?
The Supreme Court has agreed to hear a case that could overturn the physical presence nexus requirement. By Jeff Glickman,…
Procurement Policies for Nonprofits
As of January 1, 2018, nonprofit organizations must be in compliance with the new procurement regulations. If you haven’t done…
For B2B Sales, When Is Amazon Business Worth a Look?
When does it make sense to run your business-to-business (B2B) sales through Amazon Business? Take a look at the potential advantages — and drawbacks.
How to Get More Women on Corporate Boards
Formal mentoring and networking programs aim to boost the number of women on corporate boards, a move that’s been shown to benefit businesses.
Selecting a Next-Generation Mobile Restaurant POS System
An up-to-date restaurant POS system is essential for improving customer experience, leveraging available data and offering more secure payment options.
How to Find Investors for Your Business? Do Your Homework
Wondering how to find investors? Here’s how to raise funds if you’re ready to grow your business without adding debt to your balance sheet.
5 Lessons from the Super Bowl on Dealing with Setbacks in Business
As the Atlanta Falcons demonstrated after their crushing Super Bowl loss, dealing with setbacks with the right attitude can help lead to future successes.
Be Ready for Constant Change: The Mindset to Prepare Your Business for What’s Next
What kind of mindset do business leaders need to compete in today’s ever-changing, fast-paced environment? Here are several ideas to consider.
Retail Game Plan: Partnering With Amazon, Instead of Fighting It
Retailers are now partnering with Amazon to boost sales and reach more consumers. Learn about some of the big retail names adopting this strategy.
Start at the Top When Hiring for Future Employment Skills in Manufacturing
Advanced, technology-focused employment skills are a must in manufacturing — from corporate EVPs on down to factory plant managers and floor employees.
IRS Issues Updated 2018 Withholding Tables
After passage of the Tax Cuts and Jobs Act (TCJA) late last year, the IRS has taken one of the…
Labor, Tech Fuel 2018 Restaurant Industry Outlook and Trends
The restaurant industry outlook for 2018 is in a state of flux. Here are the most significant trends from 2017 — and what to expect moving forward.
Workplace Redesign: How a Communal Office Space Improves Engagement
In recent years, the workspace has undergone significant change, giving rise to the communal office space. Learn about the reasoning behind the trend.
Outselling Yourself: Maximizing Retail Performance With the Right KPIs
Successful retail performance requires knowing what to measure, and how. Here are essential key performance indicators (KPI).
You’re Invited: Understanding the Impact of the Tax Cuts and Jobs Act
Join Aprio for a series of tax reform breakfasts and webinars, Jan. 25, 2018 through Feb. 2, 2018, as we…
Atlanta Nonprofit’s Best Fundraising Strategy: Tell a Good Story
Nonprofit founder and entrepreneur Eldredge Washington believes effective storytelling is the strongest fundraising strategy for nonprofit organizations.
The Digitization of Manufacturing Starts in the C-Suite
C-level manufacturing leaders must move toward the future of their industry — the digitization of manufacturing. Here’s how they can start.
ASC 606 Revenue Recognition Series: Recognizing Revenue when Performance Obligations are Satisfied (Part VI)
The fifth and final step in ASC 606: Revenue from Contracts with Customers (ASC 606) is to recognize revenue when…
How to Value a Restaurant — Part Math, Part Craft
The scrutiny of variables beyond the numbers has a significant impact on how to value a restaurant. Here are some of the things to look for.
Tax Evasion vs. Tax Avoidance
Last month, rapper and producer Earl Simmons, commonly known as DMX, was caught Slippin’ as he pleaded guilty to tax…
Wanted: Women in Manufacturing
Women in manufacturing only make up 29 percent of the total workforce. Here are steps to take to increase that percentage.
Tax Reform Includes Tax Breaks for Businesses
The Tax Cuts and Jobs Act (TCJA), which was signed into law Dec. 22, contains a treasure trove of tax…
New Tax Law Brings Big Changes for Individual Taxpayers
The reconciled tax reform bill, commonly called the “Tax Cuts and Jobs Act” (TCJA), is the most sweeping federal tax…
How Will the Tax Cuts and Jobs Act Affect Your Estate Plan?
Effective Jan. 1, 2018, the Tax Cuts and Jobs Act of 2017 (TCJA) reduces individual and corporate tax rates, eliminates…
Transforming Abandoned Malls with Apartments, Hotels and More
Landlords are revamping retail strategies to avoid being left with obsolete or abandoned malls, often adding nontraditional tenants to the mix.
Overseas Assets? Know Your FBAR Filing Requirements
You might be surprised to learn you qualify for the FBAR filing requirements aimed at taxpayers controlling assets in foreign financial accounts.
Inclusionary Zoning Programs Shape Mixed-Income Housing Development
Housing developers are encountering more inclusionary zoning programs, which provide incentives to build mixed-income housing projects.
Congress Passes Biggest Tax Bill Since 1986
The U.S. House of Representatives on Wednesday passed the reconciled tax reform bill, commonly called the “Tax Cuts and Jobs…
AI in Professional Services Firms: Artificial Intelligence is Here and Now
Business are increasingly taking advantage of recent developments in AI in professional services, including law firms.
High Stakes in the Retail Industry Outlook for 2018
The retail industry outlook for 2018 is positive for e-commerce and brick-and-mortar retailers that leverage evolving technology and consumer trends.
When Reshoring Manufacturing, Think Tax Breaks and Costs
Reshoring manufacturing operations to the U.S. can be financially attractive because of tax breaks and cost savings — but plan carefully.
Crowdfunding for Nonprofits: Expand Your Digital Reach
Crowdfunding for nonprofits targets donors whose spending habits are driven by digital tools. Here’s how nonprofits can take advantage.
Manufacturing Automation, Recruiting — and the Human Resource Hurdle
Manufacturing automation is a topic of increasing importance, demanding businesses take a close look at their future recruiting, hiring and training.
Ohio Explains How Mobile Phone Apps May Create Sales Tax Nexus
Ohio recently introduced two new nexus standards, known as “in-state software nexus” and “network nexus,” that will take effect on…
New Jersey Tax Court Addresses Challenge to Audit Sample
This case highlights the importance of managing the entire audit process, as taxpayers under audit can raise concerns over how…
Texas Rules that Combined Group Member’s Gain from Stock Sale is Not Included in Sales Factor Numerator
Texas’ combined group apportionment percentage includes Texas receipts only from group members that have nexus in the state. In this…
New Jersey Rules that Out-of-State Limited Partner Has Income Tax Nexus
A residential real estate developer’s case demonstrates that the determination of whether or not an out-of-state limited partner has nexus…
Refund Opportunity: Minnesota Concedes Its Position on Section 382 Net Operating Loss Limitations
Minnesota taxpayers with losses subject to the limitation and whose NOLs were limited by apportionment under the old guidance may…
Are Online Marketplace Providers, like Amazon, Being Targeted by States for Sales Tax?
2017 was the first year in which states enacted sales tax legislation aimed specifically at requiring “marketplace providers” to collect…
A Review of 2017 State Tax Developments and a Look Ahead to 2018
As you begin preparing to file 2017 taxes and plan for 2018, check out this quick overview of state tax…
State Tax Implications of Federal Tax Reform
Although there isn’t a final tax reform bill yet, several provisions in the federal tax reform proposal will have a…