Cross Border Transactions

Secondary transfer-pricing adjustments

An inferred secondary transaction may be in the form of a deemed dividend, a deemed capital contribution, or a deemed loan.

Blockchain technology firms’ transfer-pricing issues

This article presents some of the transfer-pricing considerations that blockchain companies must address as they grow and expand across borders.

Tax Insider Articles

Tax Clinic

Maximizing the benefits of general business tax credits

Customs duty refunds on transfer-pricing adjustments

Tax planning and considerations: S corporation targets

State tax considerations around the sale of a partnership interest

New accounting method change procedures issued for small business taxpayers

DEDUCTIONS

Business meal deductions after the TCJA

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

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