All Articles
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…
Process of Elimination: Choosing Manufacturing ERP Software
Searching for manufacturing ERP software can be simplified with the help of proper planning — and the right set of questions for vendors.
Managing Conflict in the Workplace Requires Effort and Empathy
Managing conflict in the workplace in order to forestall larger issues means quickly diffusing disagreements with empathy, humor and openness.
Moving to Strategy Based ERM
Best practice and emphasis from the 2017 Committee of Sponsoring Organizations (COSO) framework indicates that organizations should consider starting their…
Get Set for Tech Transformation with the Right Manufacturing Investments
In this age of Industry 4.0, it’s now more important than ever that you know how to make the right manufacturing investments.
Avoid Penalties Related to International Tax Filings
The IRS Large Business and International Process Unit (LB&I) issues internal practice guidance from time to time regarding U.S. international…
Construction Industry Outlook After the Hurricanes: Expect Lasting Impact
This year’s hurricane season will affect the construction industry outlook, likely leading to a more competitive market — along with greater opportunity.
House and Senate Tax Bills Head to Reconciliation
Early in the morning on Dec. 2, the U.S. Senate passed its version of the Tax Cuts and Jobs Act…
Menu Change: Finding a Software Developer for Your Restaurant
The transformative impact of new technologies like mobile apps, virtual reality and cloud computing is disrupting every aspect of the restaurant…
New Year, New Role: Law Firm Partners Face Special Tax Considerations
Every Jan. 1, many lawyers across the country add “I just made partner!” to their “Happy New Year!” wishes, since…
The State(s) of Your Business: Understanding Income Tax Nexus for Law Firms
We all know that state governments look for additional revenue to close their budget gaps. One method they use is…
What to Consider When Starting a Restaurant Delivery Service In-House
If diners aren’t asking a favorite spot about starting a restaurant delivery service, odds are they will soon. Thanks to…
Pre-Employment Assessments: Hiring Is More than Just an Interview
Organizations need to move fast to recruit and hire top candidates, and pre-employment assessments are an excellent tool for doing…
Section 1202—A Powerful Tool: C-Corporation Shareholders Limit Tax Liability
Getting familiar with section 1202 also known as the qualified small business stock is a powerful tool for those looking…
Get in on the Ground Floor With Mixed-Use Affordable Housing Projects
It used to be common to set affordable housing projects away from shops and services, creating unbreakable cycles of separation…
Selling a Business? Why a Quality of Earnings Report Must Be a Top Priority
If you’re selling a business, preparing a quality of earnings report should be at the top of your to-do list….
Hiring a CFO for Your Nonprofit: Is Now the Time?
Hiring a CFO lets nonprofits handle demanding fiscal responsibilities and plan for growth. But determining the right time to do so is often challenging.
Hotel and Restaurant Owners: Renovations Equal Tax Depreciation Deductions
As 2017’s tax year begins to wind down, hotel and restaurant owners will be able to take advantage of a variety…
With Workers on the Clock, Companies Must Defend Against Class-Action FLSA Claim
Keeping good records of hourly employees’ work hours is essential to building the analytical models needed to defend against a class-action FLSA claim.
From Startup to Success: Tax Strategies for Tech
Understanding the tax strategies that are right for your tech company is essential to maximizing its post-tax income.
Choosing a Dental CPA Can Be a Painless Procedure
When choosing a dental CPA firm, consider the complexity of your practice and the scope of your needs in order pick a client with the right offerings.
Third Party Risk Management (TPRM)
A third-party vendor is an ancillary process—outside the control of your organization—which performs a function or provides a service; for…
Don’t Forget to Perform Price Analysis on Your Subcontractors
Most prime contractors include one or more subcontractors in their proposals to the government. Solicitations issued pursuant to FAR Part…
Finding a Professional Mentor: An Example of How It Can Work for Everyone
Finding a Professional Mentor: Two partners discuss their successful, long-running mentoring relationship.
Tuition and Housing Revenue Recognition
In the blog Revenue from Contracts with Customers we talked about some of the guidance for revenue recognition for nonprofits….
Revenue Recognition from Contracts with Customers
Most people are aware by now that the generally accepted accounting principles (GAAP) model on revenue recognition is changing. ASU…
How to Hire Well in 10 Steps — to Avoid Hiring Again
Bad hires turn out to be costly mistakes indeed. Learn how to hire top performers in 10 steps.
Case Closed: Law Firm Mentoring Programs Benefit Entire Organization
Law firm mentoring programs help with recruiting, retention, succession and client relationships. Here are some details — and considerations.
Do You Know the Tax Impact of Your U.S. or Non-U.S. Token Sale?
Initial coin offerings (ICOs) offer blockchain-based companies a whole new way to raise capital — but such companies need to be aware of tax issues.
Disaster Relief Available for Impacted Businesses and Individuals
By Mitchell Kopelman, partner-in-charge of Tax; Howard Zandman, partner-in-charge of Litigation Support and Forensic Accounting; and Steven Gluck, tax associate…
Use BI Dashboards to Gauge – And Grow – Your Business
Picture yourself behind the wheel of a high-performance sports car. You have access to an open racetrack and can drive…
Republicans Reveal Tax Plan – “Tax Cuts and Jobs Act”
By Mitchell Kopelman, partner-in-charge of Tax; Robert Steele, tax senior associate; and Steven Gluck, tax associate On Thursday, Nov. 2,…
Use BI Dashboards to Gauge — and Grow — Your Business
BI dashboards make data actionable — delivering important information, performance insights and new ideas in a customizable format.
ISO 27001 Offers Data Processors a Roadmap to GDPR ‘Sufficient Guarantees’
At a glance The main takeaway: The ISO/IEC 27002 update, is an important standard that provides guidance on cybersecurity and…
Why You Should Keep Investing in Older Employees in the Manufacturing Workforce
A cohesive, cross-generational manufacturing workforce will be more effective and in tune with the future of the industry. Learn more.
The September 2017 ISM Manufacturing Index (PMI®) – Understanding the Results
The PMI® (also referred to as the ISM Index or the ISM Manufacturing Index) results for September were released on Oct. 2 with the PMI coming in at 60.8%.
ISO 27701 Offers Data Processors a Roadmap to GDPR ‘Sufficient Guarantees’
If your company processes personal data of EU citizens, you need to be in compliance with the General Data Protection…
ASC 606 Revenue Recognition Series: Allocating the Transaction Price (Part V)
The fourth step of the Financial Accounting Standards Board’s (FASB) ASC 606: Revenue from Contracts with Customers (ASC 606) is…