Tax Planning; Tax Minimization

Topics

October 6, 2022

ESG and taxation: A necessary part of a company’s strategic objectives

Businesses are likely to find themselves at a competitive disadvantage if they don’t keep abreast of tax aspects of ESG.

September 1, 2022

Paying dividends as a tax planning strategy

Determining the best way to extract cash from a corporation depends on many factors and assumptions; here is how to evaluate paying compensation vs. dividends.

May 1, 2022

Considerations for multinationals with US and Maltese operations

This discussion explores certain issues that multinationals should consider when deciding whether to use Malta as part of their worldwide operations.

August 4, 2021

Foreign-derived intangible income: Issues and practical strategies

This article discusses issues that have evolved around FDII where there has been little guidance and outlines ways to better take advantage of the FDII regime.

July 1, 2021

Acceleration of deferred revenue in M&As

Sec. 451(c) should be considered when structuring such M&A transactions — including special rules
relating to short tax years of 92 days or less.

July 1, 2021

Accounting method planning to decrease taxable income

This item provides examples of accounting method changes or elections that may decrease taxable income.

July 1, 2021

Accounting method planning to increase taxable income

In certain circumstances, taxpayers may benefit from increasing taxable income; accounting method planning can help taxpayers achieve that objective.

July 1, 2021

Critical valuation issues that arise in common corporate transactions

This discussion provides an overview of some of the critical valuation issues that arise in Secs. 351, 332, and 338.

June 1, 2021

Practical considerations of Sec. 1202 in M&A transactions

This article provides an overview of the Sec. 1202 requirements and discusses the practical considerations of the provision in merger-and-acquisition transactions.

May 1, 2021

A walk through the step-transaction doctrine

This article discusses the step-transaction doctrine, the three tests used to determine if it applies, and advice for taxpayers to help avoid an IRS challenge of the tax treatment of a series of transactions based on the doctrine.

April 1, 2021

Debt workouts involving commercial real estate

As short-term agreements that borrowers and creditors reached at the beginning of the pandemic start to expire, real estate companies and others
will need to find long-term solutions to their insolvency problem.

January 1, 2021

Choosing a tax year for a personal service corporation

A personal service corporation must generally use a calendar year, but it can choose a fiscal year in certain circumstances.

December 1, 2020

Tax-saving opportunities for the housing and construction industries

This item discusses how businesses can qualify for
incentives in the housing and construction industries and how tax preparers can assist them in claiming these tax benefits.