State Taxation of Foreign Business Without a Permanent Establishment
Sending employees or representatives into the United States may, as a result, have the unwelcome effect of subjecting a foreign corporation’s worldwide income to state…
read moreDevelopments in Multistate Taxation
Phil Tatarowicz and Rebecca Bertothy explain the latest and most important developments in state taxation every month with the Corporate Business Taxation Monthly column, Multistate…
read moreNonrefundable U.S. Withholding Tax Imposed on Foreign Investment Vehicles That Fail to Report
In the current issue of the Journal of Taxation of Financial Products, Vol. 8 No. 4, Steve Kopp and Sharon Kim explain in their article,…
read moreUnwinding an S Corporation Leveraged ESOP: A Case Study of a Casualty of the Great Recession
In the Tax Tip column in the Journal of Passthrough Entities, Charles Egerton and Christine Weingart explore ways to unwind an S Corporation leveraged employee…
read more2010 Plan Amendments and EGTRRA Determination Letter Filing Deadline
Plan sponsors of tax-qualified plans generally update plan documents annually for design and legal changes. In the July, 2010 issue of TAXES – The Tax…
read moreSocial Media: It’s Inevitable
In the June issue of CPA Practice Management Forum, Marketers’ Corner, Sally Glick explores the use of social media in building business relationships and asks…
read moreTax Provisions in the New Health Care Reform Package
Tax Provisions in the New Health Care Reform Package will have implications for all taxpayers, individuals and businesses. This article from the Federal Tax Course…
read moreDeducting with Occam’s Razor
The case of Robinson Knife Manufacturing Company, Inc., discussed by Christopher Karachale in his article in M & A Tax Report, asked whether royalty payments…
read moreAggressive New Notice/Reporting Rules and “Affiliate Nexus” Provision Adopted in Colorado and Under Consideration in California
States currently face the largest budget deficits in history and in the wake of these budget gaps, many state have turned to changes in their…
read moreUsing Roth IRA Distributions to Mitigate Income Taxes and Enhance Overall Wealth: Part I
Converting traditional IRAs to Roth IRAs has dominated financial and retirement planning news in 2010 due to the lifting of the income limits on conversion…
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