September 2017 - The Tax Adviser

Recent developments under FATCA, U.S. withholding tax, and global information reporting

Treaty benefits on FDAP income derived by hybrid entities

Sales-and-use-tax pitfalls in the construction and real estate industries

State tax considerations for foreign companies with inbound U.S. investments

IRS guidance offers useful reminders about employee discount plans

How the death of a partner could affect a partnership’s year end

Tax Court allows full meal deduction for NHL team’s away games

IRS allows certain estates an extension of time to make portability election

PTIN registration system reopened

IRS reissues centralized partnership audit rules

Using technology to assist with year-end tax planning

Dispelling uncertainty: Scenario analysis for client security

Deducting startup and expansion costs

Self-help stock purchase not IRA distribution

Partner’s bonus was not a partnership distribution